The scope of the credit risk section includes items subject to the credit risk Basel framework in the strict sense, excluding:

• all positions subject to the securitisation regulatory framework, including those that are included in the banking book for regulatory purposes, which are reported in Part 6 of this document [See paragraphs 538 to 643 and Annex 7 of the Basel framework, as well as revisions included in Basel 2.5 [Enhancements to the Basel II framework, July 2009, available at www.bis.org/publ/bcbs157.pdf] and the Revisions to the securitisation framework issued in December 2014 once it enters into force.].

• capital requirements relating to counterparty credit risk. These are dealt with in Part 5 of this document [ See Basel framework Annex 4, and Basel III and The standardised approach for measuring counterparty credit risk exposures (accessible at http://www.bis.org/publ/bcbs279.htm).].