Annex 9 (Large exposures)

EN
ANNEX IV
ANNEX IX
INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
Table of Contents
PART I: GENERAL INSTRUCTIONS ..................................................................... 2
1. STRUCTURE AND CONVENTIONS .................................................................... 2
2. ABBREVIATIONS.................................................................................... 2
PART II: TEMPLATERELATED INSTRUCTIONS ...................................................... 3
1. SCOPE AND LEVEL OF THE LEREPORTING ......................................................... 3
2. STRUCTURE OF THE LETEMPLATE................................................................. 4
3. DEFINITIONS AND GENERAL INSTRUCTIONS FOR THE PURPOSES OF THE LEREPORTING ........... 4
4. C 26.00 - LELIMITS TEMPLATE.................................................................... 5
4.1. INSTRUCTIONS CONCERNING SPECIFIC ROWS....................................................... 5
5. C 27.00 - IDENTIFICATION OF THE COUNTERPARTY (LE1).......................................... 6
5.1. INSTRUCTIONS CONCERNING SPECIFIC COLUMNS .................................................. 6
6. C 28.00 - EXPOSURES IN THE NON-TRADING AND TRADING BOOK (LE2)............................ 9
6.1. INSTRUCTIONS CONCERNING SPECIFIC COLUMNS .................................................. 9
7. C 29.00 - DETAILS OF THE EXPOSURES TO INDIVIDUAL CLIENTS WITHIN GROUPS OF CONNECTED
CLIENTS (LE3) ................................................................................... 17
7.1. INSTRUCTIONS CONCERNING SPECIFIC COLUMNS ................................................ 17

PART I: GENERAL INSTRUCTIONS
1. Structure and conventions
1. The reporting framework on large exposures (‘LE’) shall consist of four templates
which include the following information:
(a) large exposures limits;
(b) identification of the counterparty (template LE1); (c) exposures in the non-trading and trading book (template LE2); (d) detail of the exposures to individual clients within groups of connected clients (template LE3);
2. The instructions include legal references as well as detailed information regarding the
data that shall be reported in each template.
3. The instructions and the validation rules follow the labelling convention set in the fol￾lowing paragraphs, when referring to the columns, rows and cells of the templates.
4. The following convention is generally used in the instructions and validation rules:
{Template;Row;Column}. An asterisk sign shall be used to express that the validation is done for all the rows reported.
5. In the case of validations within a template, in which only data points of that template
are used, notations do not refer to a template: {Row;Column}.
6. ABS(Value): the absolute value without sign. Any amount that increases the exposures
shall be reported as a positive figure. On the contrary, any amount that reduces the ex￾posures shall be reported as a negative figure. Where there is a negative sign (-) preced￾ing the label of an item, no positive figure shall be reported for that item.
2. Abbreviations
7. For the purposes of this Annex, Regulation (EU) No 575/2013 is referred to as ‘CRR’.

PART II: TEMPLATE RELATED INSTRUCTIONS
1. Scope and level of the LE reporting
1. In order to report information on large exposures to clients or groups of connected cli￾ents according to Article 394(1) of Regulation (EU) No 575/2013 ('CRR') on a solo
basis, institutions shall use the templates LE1, LE2 and LE3.
2. In order to report information on large exposures to clients or groups of connected cli￾ents according to Article 394(1) of CRR on a consolidated basis, the parent institutions
in a Member State shall use templates LE1, LE2 and LE3.
3. Every large exposure defined in accordance with Article 392 of CRR shall be reported,
including the large exposures that shall not be considered for the compliance with the large exposure limit laid down in Article 395 of CRR.
4. In order to report information on the 20 largest exposures to clients or groups of con￾nected clients according to the second last sentence of Article 394(1) of CRR on a con￾solidated basis, the parent institutions in a Member State which are subject to Part Three,
Title II, Chapter 3, of CRR shall use templates LE1, LE2 and LE3. The exposure value resulting from subtracting the amount in column 320 (‘Amounts exempted’) of template LE2 from the amount in column 210 (‘Total’) of that same template is the amount that shall be used for determining these 20 largest exposures.
5. In order to report information on the ten largest exposures to institutions, on a consoli￾dated basis, as well as on the ten largest exposures to shadow banking entities which
carry out banking activities outside the regulated framework on a consolidated basis, according to points (a) to (d) of Article 394(2) of CRR, the parent institutions in a Mem￾ber State shall use templates LE1, LE2 and LE3. The exposure value calculated in col￾umn 210 (‘Total’) of template LE2 is the amount that shall be used for determining these 20 largest exposures.
6. In order to report information on exposures of a value greater than or equal to EUR 300
million but less than 10% of the institution’s Tier 1 capital on a consolidated basis ac￾cording to the last sentence of Article 394(1) of CRR, the parent institutions in a Mem￾ber State shall use templates LE1, LE2 und LE3. The exposure value calculated in col￾umn 210 (‘Total’) of template LE2 is the amount that shall be used for determining these exposures.
7. The data on the large exposures and the relevant largest exposures as well as the data
on exposures of a value greater than or equal to EUR 300 million but less than 10% of the institution’s Tier 1 capital to groups of connected clients and individual clients not belonging to a group of connected clients shall be reported in the template LE2 (in which a group of connected clients shall be reported as one single exposure).
8. Institutions shall report in the LE3 template data regarding the exposures to individua l
clients belonging to the groups of connected clients, which are reported in the LE2 tem￾plate. The reporting of an exposure to an individual client in the LE2 template shall not be duplicated in the LE3 template.

2. Structure of the LE template
9. The columns of the template LE1 shall present the information related to the identifica￾tion of individual clients or groups of connected clients to which an institution has an
exposure.
10. The columns of the templates LE2 and LE3 shall present the following blocks of infor￾mation:
(a) the exposure value before application of exemptions and before taking into ac￾count the effect of the credit risk mitigation, including the direct, indirect expo￾sure and additional exposures arising from transactions where there is an expo￾sure to underlying assets; (b) the effect of the exemptions and of the credit risk mitigation techniques; (c) the exposure value after application of exemptions and after taking into account the effect of the credit risk mitigation calculated for the purpose of Article 395(1) of CRR.
3. Definitions and general instructions for the purposes of the LE reporting
11. ‘'Group of connected clients' is defined in Article 4(1)(39) of CRR.
12. ‘Institutions’ is defined in Article 4(1)(3) of CRR
13. Exposures to ‘civil-law associations’ shall be reported. In addition, institutions shall add
the credit amounts of the civil-law association to the indebtedness of each partner. Ex￾posures towards civil law associations featuring quotas shall be divided or allocated to the partners according to their respective quotas. Certain constructions (e.g. joint ac￾counts, communities of heirs, straw-man loans) working in fact civil law associations have to be reported just like them.
14. Assets and off balance sheet items shall be used without risk weights or degrees of risk
in accordance to Article 389 of CRR. Specifically, credit conversion factors shall not be applied to off balance sheet items.
15. ‘Exposures’ are defined in Article 389 of CRR.
(a) any asset or off-balance sheet items in the non-trading and trading book includ￾ing items set out in Article 400 of CRR, but excluding items which fall under effect of points (a) to (d) of Article 390(6) of CRR. (b) ‘indirect exposures’ are those exposures allocated to the guarantor or to the is￾suer of the collateral rather than to the immediate borrower in accordance with
Article 403 of CRR. The definitions here may not differ in any possible respect
from the definitions provided in the basic act.
16. The exposures to groups of connected clients shall be calculated in accordance with
Article 390(1) of CRR.

17. The ‘netting agreements’ shall be allowed to be taken into account to the effects of large
exposures exposure value as laid down in Article 390(3), (4) and (5) of CRR. The ex￾posure value of derivative contracts listed in Annex II of CRR and of credit derivative contracts directly entered into with a client shall be determined in accordance with Part Three, Title II, Chapter 6, of CRR with the effects of contracts of novation and other netting agreements taken into account for the purposes of those methods in accordance with Part Three, Title II, Chapter 6, Section 3 to Section 5 of CRR. The exposure value of repurchase transaction, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions may be determined either in accordance with Part Three, Title II, Chapter 4 or Chapter 6, of CRR. In accordance with Article 296 of CRR, the exposure value of a single legal obligation arising from the contractual cross-product netting agreement with a counterparty of the reporting in￾stitution shall be reported as “other commitments” in the LE templates.
18. The ‘value of an exposure’ shall be calculated according to Article 390 of CRR.
19. The effect of the full or partial application of exemptions and eligible credit risk miti￾gation (CRM) techniques for the purposes of calculating of exposures for the purpose
of Article 395(1) CRR is specified in Articles 399 to 403 of CRR.
20. Reverse repurchase agreements which fall under the reporting of large exposures shall
be reported according to Article 402(3) of CRR. Provided that the criteria in Article 402(3) of CRR are met the institution shall report the large exposures to each third party for the amount of the claim that the counterparty to the transaction has on this third party and not for the amount of the exposure to the counterparty.
4. C 26.00 - LE Limits template
4.1. Instructions concerning specific rows
Rows Legal references and instructions
010 Non institutions
Articles 395(1), 458(2)(d)(ii), 458(10) and 459(b) of CRR.
The amount of the applicable limit for counterparties other than institutions shall be reported. This amount is 25% of Tier 1 capital, which is reported in row 015 of template C 01.00 of Annex I, unless a more restrictive percentage applies due to the application of national measures in accordance with Article 458 of CRR or the delegated acts adopted in accordance with Article 459(b) of CRR. 020 Institutions Articles 395(1), 458(2)(d)(ii), 458(10) and 459(b) of CRR.

The amount of the applicable limit for counterparties which are institutions shall be reported. According to Article 395(1) of CRR, this amount shall be the following:
− if the 25% of the Tier 1 capital is greater than EUR 150 million (or a lower limit than EUR 150 million set out by the competent authority in accordance with the third paragraph of Article 395(1) of CRR, 25% of the Tier 1 capital shall be reported; − if EUR 150 million (or a lower limit set out by the competent authority in accordance with the third paragraph of Article 395(1) of CRR) is greater than 25% of the institution’s Tier 1 capital, EUR 150 million (or the lower limit if set out by the competent authority) shall be re￾ported. If the institution has determined a lower limit in terms of its Tier 1capital, required by the second subparagraph of Article 395(1) of CRR, that limit shall be reported. These limits may be stricter in case of application of national measures in accordance with Article 395(6) or Article 458 of CRR or the delegated acts adopted in accordance with Article 459(b) of CRR. 030 Institutions in % Articles 395(1) and 459(a) of CRR. The amount that shall be reported is the absolute limit (reported in row 020) expressed as a percentage of the Tier 1 capital. 040 Globally Systemic Important Institutions (G-SIIs) Articles 395(1) of CRR The amount of the applicable limit for counterparties which are institution or group identified as a G-SII or as a non-EU G-SII shall be reported. According to Article 395(1) of CRR, this limit shall be the following:

• a G-SII shall not incur an exposure to another institution or group iden￾tified as a G-SII or a non-EU G-SII, the value of which, after taking
  into account the effect of credit risk mitigation, exceeds 15% of its Tier 1 capital.

5. C 27.00 - Identification of the counterparty (LE1)
   5.1. Instructions concerning specific columns
   Column Legal references and instructions
   010-070 Counterparty Identification:

Institutions shall report the identification of any counterparty for which infor￾mation is being submitted in any of the templates C 28.00 to C 29.00. The identification of the group of connected clients shall not be reported, unless the national reporting system provides a unique code for the group of con￾nected clients. According to the last sentence of Article 394(1) of CRR, institutions shall re￾port the identification of the counterparty to which they have exposures of a value greater than or equal to EUR 300 million but less than 10% of their Tier 1 capital. According to Article 394(1)(a) of CRR, institutions shall report the identifi￾cation of the counterparty to which they have a large exposure as defined in
Article 392 of CRR.
According to Article 394(2)(a) of CRR, institutions shall report the identifi￾cation of the counterparty to which they have the largest exposures (in the cases where the counterparty is an institution or a shadow banking entity). 010 Code The code as part of a row identifier must be unique for each reported entity. For institutions and insurance undertakings, the code shall be the LEI code. For other entities the code shall be the LEI code, or if not available, a national code. The code shall be unique and used consistently across the templates and across time. The code shall always have a value. 020 Name The name shall correspond to the name of the group whenever a group of connected clients is reported. In any other case, the name shall correspond to the individual counterparty. For a group of connected clients, the name that shall be reported shall be the name of the parent company or, when the group of connected clients does not have a parent, it shall be the group’s commercial name. 030 Type of code The institutions shall identify the type of code reported in column 010 as a ‘LEI code’ or ‘Non-LEI code’. The type of code shall always be reported. 035 National code Institutions may additionally report the national code when they report LEI code as identifier in the ‘Code’ column. 040 Residence of the counterparty The ISO code 3166-1-alpha-2 of the country of incorporation of the counter￾party shall be used (including pseudo-ISO codes for international organisa￾tions, available in the last edition of the Eurostat’s “Balance of Payments Va￾demecum”)

For groups of connected clients, no residence shall be reported.
050 Sector of the counterparty
One sector shall be allocated to every counterparty on the basis of FINREP,
Annex V, Part 1, paragraph 42 ,economic sector classes:
(i) Central Banks;
(ii) General Governments;
(iii) Credit institutions;
(iv) Investment firms as defined in Article 4(1)(2) of CRR; (v) Other financial corporations (excluding investment firms); (vi) Non-financial corporations; (vii) Households. For groups of connected clients, no sector shall be reported. 060 NACE code For the economic sector, the NACE codes (Nomenclature statistique des ac￾tivités économiques dans l’Union européenne = Statistical Classification of Economic Activities in the European Union) shall be used. This column shall apply only for the counterparties “Other financial corpora￾tions” and “Non-financial corporations”. NACE codes shall be used for “Non￾financial corporations” with one level detail (e.g. “F – Construction”) and for “Other financial corporations (excluding investment firms)” with a two level detail, which provides separate information on insurance activities (e.g. “K65

• Insurance, reinsurance and pension funding, except compulsory social secu￾rity”).
  The “Other financial corporations (excluding investment firms)” and “Non￾financial corporations” economic sectors shall be classified on the basis of FINREP counterparty breakdown. For groups of connected clients, no NACE code shall be reported. 070 Type of counterparty
  Article 394(2) of CRR
  The type of the counterparty of the ten largest exposures to institutions and the ten largest exposures to shadow banking entities shall be specified by us￾ing “I” for institutions or “S” for shadow banking entities, which carry out banking activities outside the regulated framework.

6. C 28.00 - Exposures in the non-trading and trading book (LE2)
   6.1. Instructions concerning specific columns
   Column Legal references and instructions
   010 Code
   For a group of connected clients, if a unique code is available at national level, this code shall be reported as the code of the group of connected clients. Where there is no unique code at the national level, the code that shall be reported shall be the code of the parent company in C 27.00. In the cases where the group of connected clients does not have a parent, the code that shall be reported shall be the code of the individual entity which is considered by the institution as the most significant within the group of con￾nected clients. In any other case, the code shall correspond to the individua l counterparty. The codes shall be used in a consistent way across time. The composition of the code depends on the national reporting system, unless a uniform codification is available in the EU. 020 Group or individual The institution shall report "1" for the reporting of exposures to individua l clients and "2" for the reporting of exposures to groups of connected clients. 030 Transactions where there is an exposure to underlying assets
   Article 390(7) of CRR
   In accordance with further technical specifications by the national competent authorities, when the institution has exposures to the reported counterparty through a transaction where there is an exposure to underlying assets, the equivalent to "Yes" shall be reported; otherwise the equivalent to “No” shall be reported. 040-180 Original exposures Articles 24, 389, 390 and 392 of CRR. The institution shall report in this block of columns the original exposures of direct exposures, indirect exposures, and additional exposures arising from transactions where there is an exposure to underlying assets. According to Article 389 of CRR, assets and off balance sheet items shall be used without risk weights or degrees of risk. Specifically, credit conversion factors shall not be applied to off balance sheet items.

These columns shall contain the original exposure, i.e. the exposure value without taking into account value adjustments and provisions, which shall be deducted in column 210. The definition and calculation of the exposure value is set out in Articles 389 and 390 of CRR. The valuation of assets and off-balance-sheet items shall be effected in accordance with the accounting framework to which the institution is subject, according to Article 24 of CRR. Exposures deducted from Common Equity Tier 1 items or Additional Tier 1 items, which are not exposures according to Article 390(6)(e) of CRR, shall be included in these columns. These exposures shall be deducted in column 200. Exposures referred to in points (a) to (d) of Article 390(6) of CRR shall not be included in these columns. Original exposures shall include any asset and off-balance sheet items accord￾ing to Article 400 of CRR. The exemptions shall be deducted for the purpose of Article 395(1) of CRR in column 320. Exposures from both non-trading and trading book shall be included. The net position calculated in accordance with point (b) of Article 390(3) CRR shall be reported as direct exposure and included in the column (060 or 070 or 080), that corresponds to the dominant instrument type. The dominant instrument shall be determined based on the value of the net position in each instrument type. For the breakdown of the exposures in financial instruments, where different exposures arising from netting agreements constitute a single exposure, the latter shall be allocated to the financial instrument corresponding to the prin￾cipal asset included in the netting agreement (in addition, see the introductory
section).
040 Total original exposure
The institution shall report the sum of direct exposures and indirect exposures as well as the additional exposures that arise from the exposure to transactions where there is an exposure to underlying assets. 050 Of which: defaulted
Article 178 of CRR.
The institution shall report the part of the total original exposure correspond￾ing to defaulted exposures.

060-110 Direct exposures
Direct exposures shall mean the exposures on “immediate borrower” basis.
060 Debt instruments
Regulation (EU) No 1071/2013 ('ECB/2013/33') Annex II, Part 2, table, cate￾gories 2 and 3. Debt instruments shall include debt securities, and loans and advances. The instruments included in this column shall be those qualified as “loans of up to and including one year/over one year and up to and including five years/of over five years' original maturity”, or as “debt securities”, according to ECB/2013/33. Repurchase transactions, securities or commodities lending or borrowing transactions (securities financing transactions) and margin lending transac￾tions shall be included in this column. 070 Equity instruments ECB/2013/33 Annex II, Part 2, table, categories 4 and 5. The instruments included in this column shall be those qualified as “Equity” or as “Investment fund shares/units” according to ECB/2013/33. 080 Derivatives
Article 272(2) and Annex II of CRR.
The instruments that shall be reported in this column shall include derivatives listed in Annex II of CRR and long settlement transactions, as defined in Ar￾ticle 272(2) of CRR. Credit derivatives that are subject to counterparty credit risk shall be included in this column. 090-110 Off balance sheet items
Annex I of CRR.
The value that shall be reported in these columns shall be the nominal value before any reduction of specific credit risk adjustments and without applica￾tion of conversion factors. 090 Loan commitments
Annex I, points 1(c) and (h), 2(b)(ii), 3(b)(i) and 4(a) of CRR.

Loan commitments are firm commitments to provide credit under pre-speci￾fied terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument. 100 Financial guarantees
Annex I, points 1(a), (b) and (f), of CRR.
Financial guarantees are contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument. Credit derivatives that are not included in the col￾umn “derivatives” shall be reported in this column. 110 Other commitments Other commitments are the items in Annex I to CRR that are not included in the previous categories. The exposure value of a single legal obligation aris￾ing from the contractual cross-product netting agreement with a counterparty of the institution shall be reported in this column. 120-170 Indirect exposures
Article 403 of CRR.
According to Article 403 of CRR, a credit institution shall use the substitution approach where an exposure to a client is guaranteed by a third party, or se￾cured by collateral issued by a third party. The institution shall report in this block of columns the amounts of the direct exposures that are re-assigned to the guarantor or the issuer of collateral pro￾vided that the latter would be assigned an equal or lower risk weight than the risk weight which would be applied to the client under Part Three, Title II,
Chapter 2 of CRR. In the case of exposures secured by collateral issued by a
third party, Article 403(3) of CRR offers an alternative treatment.
The protected reference original exposure (direct exposure) shall be deducted from the exposure to the original borrower in the columns of “Eligible credit risk mitigation techniques”. The indirect exposure shall increase the exposure to the guarantor or issuer of collateral via substitution effect. This shall apply also to guarantees given within a group of connected clients. The institution shall report the original amount of the indirect exposures in the column that corresponds to the type of direct exposure guaranteed or secured by collateral such as, when the direct exposure guaranteed is a debt instru￾ment, the amount of “Indirect exposure” assigned to the guarantor shall be reported under the column “Debt instruments”. Exposures arising from credit-linked notes shall also be reported in this block of columns, according to Article 399 of CRR.

120 Debt instruments
See column 060.
130 Equity instruments
See column 070.
140 Derivatives
See column 080.
150-170 Off balance sheet items
The value of these columns shall be the nominal value before any reduction of specific credit risk adjustments and conversion factors are applied. 150 Loan commitments See column 090. 160 Financial guarantees See column 100. 170 Other commitments See column 110. 180 Additional exposures arising from transactions where there is an expo￾sure to underlying assets
Article 390(7) of CRR.
Additional exposures that arise from transactions where there is an exposure to underlying assets. 190 (-) Value adjustments and provisions Articles 34, 24, 110 and 111 of CRR. Value adjustment and provisions included in the corresponding accounting framework (Directive 86/635/EEC or Regulation (EC) No 1606/2002) that affect the valuation of exposures according to Articles 24 and 110 of CRR. Value adjustments and provisions against the gross exposure given in column 040 shall be reported in this column.

200 (-) Exposures deducted from Common Equity Tier 1 or Additional Tier 1 items
Article 390(6)(e) of CRR.
Exposures deducted from Common Equity Tier 1 or Additional Tier 1 items, which shall be included in the different columns of Total original exposure, shall be reported. 210-230 Exposure value before application of exemptions and CRM
Article 394(1)(b) of CRR.
Institutions shall report the exposure value before taking into account the ef￾fect of the credit risk mitigation, where applicable. 210 Total The exposure value to be reported in this column shall be the amount used for determining whether an exposure is a large exposure according to the defini￾tion in Article 392 of CRR. This shall include the original exposure after subtracting value adjustments and provisions and the amount of the exposures deducted from Common Eq￾uity Tier 1 or Additional Tier 1 items.. 220 Of which: Non-trading book The amount of the non-trading book from the total exposure before exemp￾tions and CRM. 230 % of Tier 1 capital Articles 392and 395 of CRR. The amount that shall be reported is the percentage of the exposure value be￾fore application of exemptions and CRM related to Tier 1 capital of the insti￾tution, as defined in Article 25 of CRR. 240-310 (-) Eligible credit risk mitigation (CRM) techniques Articles 399 and 401 to 403 of CRR. CRM techniques as defined in Article 4(1)(57) of CRR. For the purposes of this reporting, the CRM techniques recognised in Part Three, Title II, Chapter 3 and 4, of CRR shall be used in accordance with Articles 401 to 403 of CRR.

CRM techniques may have three different effects in the LE regime: substitu￾tion effect; funded credit protection other than substitution effect; and real estate treatment. 240-290 (-) Substitution effect of eligible credit risk mitigation techniques
Article 403 of CRR.
The amount of funded and unfunded credit protection that shall be reported in these columns shall correspond to the exposures guaranteed by a third party, or secured by collateral issued by a third party, where the institution shall treat the portion of the exposure which is guaranteed and/or collateralised by the market value of recognised collateral as incurred with the guarantor or the issuer of collateral. 240 (-) Debt instruments See column 060. 250 (-) Equity instruments See column 070. 260 (-) Derivatives See column 080. 270-290 (-) Off balance sheet items The value of these columns shall be without application of conversion factors. 270 (-) Loan commitments See column 090. 280 (-) Financial guarantees See column 100. 290 (-) Other commitments See column 110. 300 (-) Funded credit protection other than substitution effect
Article 401 of CRR.

The institution shall report the amounts of funded credit protection, as defined in Article 4(1)(58) of CRR, that are deducted from the exposure value due to the application of Article 401 of CRR. According to Article 401(1) of CRR, volatility adjustments shall be applied to the exposure value and shall be reported as an increase in the exposure value. 310 (-) Real estate
Article 402 of CRR.
The institution shall report the amounts deducted from the exposure value due to the application of Article 402 of CRR. 320 (-) Amounts exempted
Article 400 of CRR.
The institution shall report the amounts exempted from the LE regime.
330-350 Exposure value after application of exemptions and CRM
Article 394(1)(d) of CRR.
The institution shall report the exposure value after taking into account the effect of the exemptions and credit risk mitigation calculated for the purpose of Article 395(1) of CRR. 330 Total This column shall include the amount to be taken into account in order to comply with the large exposures limit set out in Article 395 of CRR. 340 Of which: Non-trading book The institution shall report the total exposure after application of exemptions and after taking into account the effect of CRM belonging to the non-trading book. 350 % of Tier 1 capital The institution shall report the percentage of the exposure value after applica￾tion of exemptions and CRM related to the Tier 1 capital of the institution, as defined in Article 25 of CRR.

7. C 29.00 - Details of the exposures to individual clients within groups of connected cli￾ents (LE3)
   7.1. Instructions concerning specific columns
   Column Legal references and instructions
   010-360
   The institution shall report in template LE3 the data of the individual clients belonging to the groups of connected clients included in the rows of template LE2. 010 Code Columns 010 and 020 are a composite row identifier, and together must be unique for each row in the table. The code of the individual counterparty belonging to the groups of connected clients shall be reported. The codes shall be used in a consistent way across time. 020 Group code Columns 010 and 020 are a composite row identifier, and together must be unique for each row in the table. If a unique code for a group of connected clients is available at national level, this code shall be reported. Where there is no unique code at the national level, the code that shall be reported shall be the code used for reporting exposures to the Group of Connected clients in C 28.00 (LE2). Where a client belongs to several groups of connected clients, it shall be re￾ported as a member of all the groups of connected clients. 030 Transactions where there is an exposure to underlying assets See column 030 of template LE2. 050-360 When financial instruments in template LE2 are provided to the whole group of connected clients they shall be allocated to the individual counterparties in template LE3 in accordance with the business criteria of the institution. The remaining instructions are the same as for template LE2.