Det har til formål at begrænse kreditinstitutters store engagementer til 40% af egenkapitalen i en overgangsperiode, dernæst til 25%, at kræve anmeldelse til myndighederne, så snart de når op på 10% af egenkapitalen, og at begrænse de samlede store engagementer til 800% af egenka­pitalen.
It provides in particular for the large exposures of credit institutions to be limited to 40% of own funds during a transitional period and to 25% thereafter, for large exposures to be reported to the authorities as soon as they reach 10% of own funds, and for the combined total of such exposures to be limited to 800% of own funds.