Question

Under large exposure disclosure guidelines, an institution must report its Top 10 largest exposures under what specific condition?

A Only if those exposures exceed 25% of the total assets
B Irrespective of their individual values relative to the eligible capital base
C Only if they are fully directed toward specialized commercial infrastructure projects
D Only if they involve non-resident connected corporate counterparties
E Only if the counterparty has encountered an asset downgrade or payment default
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