Information on large exposures

The table on the information on large exposures (table, instructions, Schedule of Conditions, format), as described in Circular CSSF 07/316 and adapted through Circulars CSSF 08/381, CSSF 10/450 (only in French) and CSSF 10/493, is available below for download.

 

The CSSF revised in 2008 the instructions relating to the tables B 2.3 and B 6.3 in order to adapt them to the new capital adequacy framework (Circular CSSF 06/273, Parts IV, V and XVI) and to the new IFRS accounting standards (applicable since 01.01.2008). Most of the amendments introduced by Circular CSSF 08/381 are merely technical adaptations of the references and terminology to the provisions of Circular CSSF 06/273 and to IFRS; the scheme of tables B 2.3 and B 6.3 remains unchanged.

 

Circular CSSF 10/450 (only in French) (Chapter 1) amended the regime of large exposures reporting (by repealing point 45 of Part XVI of Circular CSSF 06/273, which provides that certain risks with a 0% weight are exempted from notification), so that all risks, including those with a 0% weight, must be from now on notified in Part IV - "List of risks exceeding 10% of own funds or EUR 12,500,000/25,000,000 (except on other credit institutions ≤ 1 year)" of tables B 2.3 and B 6.3, in accordance with the provisions and thresholds applicable; the instructions relating to table B 2.3 (based on which table B 6.3 must be completed) have been adapted (points II.1.G and II.2.D), the scheme of tables B 2.3 and B 6.3 remaining unchanged.

 

Circular CSSF 10/475 (only in French) having introduced a new large exposure regime and having amended, among other things, the limits on large exposures and the rules for calculating the exposure values with effect from 31 December 2010, the CSSF revised table B 2.3/6.3 and the relating instructions, in order to put them in line with the new large exposure regime (new Part XVI of Circular CSSF 06/273). The main amendments in this area are concisely presented in Circular CSSF 10/493 (only in French).

 

 

 

Tables

 

Table on the information on large exposures on an individual basis (B 2.3):

 

Table B 2.3 Information on large exposures on an individual basis

 

The changes introduced in the table are indicated in the marked-up version below.

 

Table B 2.3 Information on large exposures on an individual basis (marked-up version)

 

 

Table on the information on large exposures on a consolidated basis (B 6.3):

 

Table B 6.3 Information on large exposures on a consolidated basis

 

The changes introduced in the table are indicated in the marked-up version below.

 

Table B 6.3 Information on large exposures on a consolidated basis (marked-up version)

 

 

Instructions

 

Instructions relating to tables B 2.3 and B 6.3  

 

The changes introduced in the instructions are indicated in the marked-up versions below.

 

Instructions relating to table B 2.3 and B 6.3  (marked-up versions)

 

 

Technical document relating to the transmission of the tables ("Schedule of Conditions")

 

Technical document relating to the transmission of tables B 2.3 and B 6.3

 

The changes introduced in the technical document are indicated in the marked-up versions below.

 

Technical document relating to the transmission of tables B 2.3 and B 6.3 (marked-up versions)

 

 

Format

 

The tables B 2.3 and B 6.3 (unchanged scheme) will further have to be sent in EDIFACT format.