Article 14 Format and Frequency of Reporting on Large Exposures on an Individual and a Consolidated Basis

1.

In order to report information on large exposures to clients and groups of connected clients in accordance with Article 394 of the CRR on an individual and a consolidated basis, institutions shall submit the information specified in Annex VIII, in accordance with the instructions in Annex IX, with a quarterly frequency.

2.

In order to report information on the 20 largest exposures to clients or groups of connected clients in accordance with Article 394(1) of the CRR on a consolidated basis, institutions subject to Chapter 3 of Title II of Part Three of the CRR shall submit the information specified in Annex VIII, in accordance with the instructions in Annex IX, with a quarterly frequency.

3.

In order to report information on exposures of a value greater than or equal to GBP 260 million but less than 10% of the institution's Tier 1 capital in accordance with Article 394(1) of the CRR on a consolidated basis, institutions shall submit the information specified in Annex VIII, in accordance with the instructions in Annex IX, with a quarterly frequency.

4.

In order to report information on the 10 largest exposures to institutions on a consolidated basis, and on the 10 largest exposures to shadow banking entities that carry out banking activities outside the regulated framework on a consolidated basis, in accordance with Article 394(2) of the CRR, institutions shall submit the information specified in Annex VIII, in accordance with the instructions in Annex IX, with a quarterly frequency.