Guidelines on common reporting of large exposures

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These Guidelines include common reporting templates and guidance in relation to large exposures reporting. They are included in the COREP framework so as to ensure a unified European reporting system. Thereafter, large exposures reporting will be based on the same standards (i.e. frequency, remittance dates, formats and platform) as the other COREP data. The development of the templates was undertaken on the same basis as the COREP framework, i.e. to identify the items to be reported on a “need-to-know”-basis.

These Guidelines have been revised and replaced with the relevant parts of the Implementing Technical Standards on Supervisory Reporting, which have been adopted and published in the Official Journal

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Franca Rosa Congiu