Article 394
- Description
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Reporting requirements
- Main content
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1. An institution shall report the following information about every large exposure to the competent authorities, including large exposures exempted from the application of Article 395(1):
(b) the exposure value before taking into account the effect of the credit risk mitigation, when applicable;
(c) where used, the type of funded or unfunded credit protection;
(d) the exposure value after taking into account the effect of the credit risk mitigation calculated for the purpose of Article 395(1).
Where an institution is subject to Part Three, Title II, Chapter 3 its 20 largest exposures on a consolidated basis, excluding those exempted from the application of Article 395(1) shall be made available to the competent authorities.
(b) the exposure value before taking into account the effect of the credit risk mitigation, when applicable;
(c) where used, the type of funded or unfunded credit protection;
(d) the exposure value after taking into account the effect of the credit risk mitigation calculated for the purpose of Article 395(1);
(e) the expected run-off of the exposure expressed as the amount maturing within monthly maturity buckets up to one year, quarterly maturity buckets up to three years and annually thereafter.
3. Reporting shall be carried out at least twice a year.