|
|
| | Section 1 Permission by competent authorities to use the IRB Approach (arts. 142-150) |
Amended | Article 142 Definitions |
Applicable | Article 143 Permission to use the IRB Approach |
Applicable | Article 144 Competent authorities' assessment of an application to use an IRB Approach |
Applicable | Article 145 Prior experience of using IRB approaches |
Applicable | Article 146 Measures to be taken where the requirements of this Chapter cease to be met |
Applicable | Article 147 Methodology to assign exposure to exposures classes |
Applicable | Article 148 Conditions for implementing the IRB Approach across different classes of exposure and business units |
Applicable | Article 149 Conditions to revert to the use of less sophisticated approaches |
Amended | Article 150 Conditions for permanent partial use |
| | Section 2 Calculation of risk weighted exposure amounts (arts. 151-157) |
| | Sub-section 1 Treatment by type of exposure class (arts. 151-152) |
Applicable | Article 151 Treatment by exposure class |
Applicable | Article 152 Treatment of exposures in the form of units or shares in CIUs |
| | Sub-section 2 Calculation of risk weighted exposure amounts for credit risk (arts. 153-156) |
Amended | Article 153 Risk-weighted exposure amounts for exposures to corporates, institutions and central governments and central banks |
Amended | Article 154 Risk-weighted exposure amounts for retail exposures |
Applicable | Article 155 Risk-weighted exposure amounts for equity exposures |
Applicable | Article 156 Risk-weighted exposure amounts for other non credit-obligation assets |
| | Sub-section 3 Calculation of risk-weighted exposure amounts for dilution risk of purchased receivables (art. 157) |
Applicable | Article 157 Risk-weighted exposure amounts for dilution risk of purchased receivables |
| | Section 3 Expected loss amounts (arts. 158-159) |
Applicable | Article 158 Treatment by exposure type |
Amended | Article 159 Treatment of expected loss amounts |
| | Section 4 PD, LGD and maturity (arts. 160-165) |
| | Sub-section 1 Exposures to corporates, institutions and central governments and central banks (arts. 160-162) |
Applicable | Article 160 Probability of default (PD) |
Applicable | Article 161 Loss Given Default (LGD) |
Applicable | Article 162 Maturity |
| | Sub-section 2 Retail exposures (arts. 163-164) |
Applicable | Article 163 Probability of default (PD) |
Amended | Article 164 Loss Given Default (LGD) |
| | Sub-section 3 Equity exposures subject to PD/LGD method (art. 165) |
Applicable | Article 165 Equity exposures subject to the PD/LGD method |
| | Section 5 Exposure value (arts. 166-168) |
Applicable | Article 166 Exposures to corporates, institutions, central governments and central banks and retail exposures |
Applicable | Article 167 Equity exposures |
Applicable | Article 168 Other non credit-obligation assets |
| | Section 6 Requirements for the IRB approach (arts. 169-191) |
| | Sub-section 1 Rating systems (arts. 169-177) |
Applicable | Article 169 General principles |
Applicable | Article 170 Structure of rating systems |
Applicable | Article 171 Assignment to grades or pools |
Applicable | Article 172 Assignment of exposures |
Applicable | Article 173 Integrity of assignment process |
Applicable | Article 174 Use of models |
Applicable | Article 175 Documentation of rating systems |
Applicable | Article 176 Data maintenance |
Applicable | Article 177 Stress tests used in assessment of capital adequacy |
| | Sub-section 2 Risk quantification (arts. 178-184) |
Amended | Article 178 Default of an obligor |
Applicable | Article 179 Overall requirements for estimation |
Applicable | Article 180 Requirements specific to PD estimation |
Applicable | Article 181 Requirements specific to own-LGD estimates |
Applicable | Article 182 Requirements specific to own-conversion factor estimates |
Applicable | Article 183 Requirements for assessing the effect of guarantees and credit derivatives for exposures to corporates, institutions and central governments and central banks where own estimates of LGD are used and for retail exposures |
Applicable | Article 184 Requirements for purchased receivables |
| | Sub-section 3 Validation of internal estimates (art. 185) |
Applicable | Article 185 Validation of internal estimates |
| | Sub-section 4 Requirements for equity exposures under the internal models approach (arts. 186-188) |
Applicable | Article 186 Own funds requirement and risk quantification |
Applicable | Article 187 Risk management process and controls |
Applicable | Article 188 Validation and documentation |
| | Sub-section 5 Internal governance and oversight (arts. 189-191) |
Applicable | Article 189 Corporate Governance |
Applicable | Article 190 Credit risk control |
Applicable | Article 191 Internal Audit |
