25. When reporting the exposure value in excess of the large exposure limits of Article 395(1) of …

When reporting the exposure value in excess of the large exposure limits of Article 395(1) of Regulation (EU) No 575/2013 in accordance with Article 396(1) of that Regulation, and in order to facilitate its assessment by the competent authority, the institution should, without delay, provide at least the following information:

• a. the amount of the excess and magnitude of the breach in relation to Tier 1 capital;
• b. the name of the client concerned and, where applicable, the name of the group of connected clients concerned;
• c. date of the occurrence of the breach;
• d. description of available collateral (even if not eligible for credit risk mitigation), if any;
• e. a detailed explanation of the reasons for the breach;
• f. remedial actions already implemented or planned; and
• g. expected time needed to return to compliance with the large exposure limits.

1. Overview

1.1 References

• Article 395 1.

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/