An exposure to a client or group of connected clients equal to or above 10 % of Tier 1 capital is a large exposure. Institutions must have sound administrative and accounting procedures and adequate internal controls to identify, manage, monitor, report and record all large exposures and their changes, calculating exposure values (including trading book exposures and look-through of schemes with underlying exposures) and identifying connected clients through control and economic dependency relationships.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.