SNB published forms (LER_K and LER_U) and the related documentation for large exposure reporting on single-entity and consolidated basis. Forms (LER20_K and LER20_U) for reporting 20 largest exposures (on both single-entity and consolidated basis) were also released.
The reporting frequency for large exposures is quarterly, semi-annual, and annual. The reporting frequency for forms LER20_K and LER20_U is annual, with the forms being valid from December 31, 2019. The reporting frequency for LER_U is quarterly, with the form being valid from March 31, 2019. The reporting frequency for LER_K is semi-annual, with the date of validity being June 30, 2019. Data are collected by SNB in cooperation with the Swiss Financial Market Supervisory Authority FINMA.
Related Links (in German)
- Large Exposure Reporting
- LER20_K Version 1.0
- LER20_U Version 1.0
- LER_K Version 1.0
- LER_U Version 1.0
- Documentation for Forms
Keywords: Europe, Switzerland, Banking, Reporting, Large Exposures, Basel III, SNB
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