Survey documents

Large Exposure Reporting (LER)

Name of survey
LERxx, LER20xx
Data in accordance with the large exposure rules and FINMA Circular 19/1 "Risk diversification – banks"
Type of survey
LER_U, LER20_U -> Full sample survey
LER_K, LER20_K -> Partial sample survey
Reporting institutions
Single entity basis:
All banks as defined by the Banking Act (SR 952.0), as well as all account-holding securities firms as defined by the Financial Institutions Act (SR 954.1). Branches of foreign banks and branches of foreign securities firms are exempt.

Consolidated basis:
Financial groups or financial conglomerates, as defined by the Banking Act and the Financial Institutions Act, which are subject to group or conglomerate supervision by FINMA and in this context are required to comply with large exposure reporting regulations on a consolidated basis. Subsidiary financial groups are also required to report data in accordance with art. 11 Capital Adequacy Ordinance (SR 952.03), unless they have been exempted from this obligation by FINMA.
Reporting entity
LER_U, LER20_U -> Parent company
LER_K, LER20_K -> Group
LER_U -> Quarterly
LER_K -> Semiannually
LER20_U, LER20_K -> Annually
6 weeks
Swiss Financial Market Supervisory Authority (FINMA)

Current survey releases

20 Largest Exposures Reporting: Group (LER20_K)

20 Largest Exposures Reporting: Parent (LER20_U)

Large Exposure Reporting: Group (LER_K)

Large Exposure Reporting: Parent (LER_U)