1. Institutions shall report the following information to their competent authorities for each large exposure that they hold, including large exposures exempted from the application of Article 395(1):
(a) the identity of the client or the group of connected clients to which the institution has a large exposure;
(b) the exposure value before taking into account the effect of the credit risk mitigation, where 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 purposes of Article 395(1), where applicable.
Institutions that are subject to Chapter 3 of Title II of Part Three shall report their 20 largest exposures to their competent authorities on a consolidated basis, excluding the exposures exempted from the application of Article 395(1).
Institutions shall also report exposures of a value greater than or equal to EUR 300 million but less than 10 % of th
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