Column number

Description

1

Debt exposure

This column shall reflect the aggregate amount relating to the reporting bank's twenty largest debt exposures, which debt exposures also have equity exposure of which the relevant amounts are included in columns 2 to 4, calculated as the sum of any—

(a)

on-balance-sheet exposure, gross of any valuation adjustment or credit impairment;

(b)

off-balance-sheet exposure, including any relevant amount relating to an irrevocable commitment, prior to the application of any relevant credit-conversion factor;

(c)

exposure in respect of any repurchase or resale agreement; and

(d)

exposure in respect of any relevant derivative instrument calculated in accordance with the relevant requirements specified in regulations 23(15) to 23(19);.

which debt exposure amount reported in column 1 shall exclude the book value of any investment held by the reporting bank deemed to be an equity exposure in  accordance with the relevant requirements specified in regulation 31.

2

Equity exposure

This column shall reflect the relevant aggregate equity exposure amount relating to the reporting bank's twenty largest debt exposures which also have equity exposure, gross of any valuation adjustment or credit impairment, including any publicly or privately held instrument deemed to be an equity exposure in accordance with the relevant requirements specified in regulation 31.