If a bank has to report that it has lent a large sum to a borrower and so is exposed because of the risk that the borrower might default, thereby leading to the loss of the money of the bank or its depositors, is thus replaced.
If a bank has to disclose a significant loan to a borrower, exposing itself to potential losses due to default, and thus leading to the risk of losing funds for the bank or its depositors, it is replaced.