Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
s.art011
General treatment
Regulated
Set up proper organisational structure and internal controls for consolidated reportingAny Person
s.art014
Application of due-diligence rules on a consolidated basis
Regulated
Apply due-diligence rules on group-wide basisAny Person
s.art100
Additional reporting requirements
amended 3 times
s.art101
Specific reporting obligations
amended 5 times
s.art102
Requirements for the trading book
amended 5 times
s.art103
Management of the trading book
amended 1 time
s.art104
Inclusion in the trading book
amended 1 time
s.art104
Requirements for trading desk
amended 1 time
s.art105
Requirements for prudent valuation
amended 9 times
s.art106
Internal Hedges
amended 6 times
s.art107
Approaches to credit risk
amended 6 times
s.art109
Treatment of securitisation positions
amended 1 time
s.art110
Treatment of credit risk adjustment
amended 3 times
s.art111
Exposure value
amended 2 times
s.art113
Calculation of risk-weighted exposure amounts
amended 3 times
s.art114
Exposures to central governments or central banks
amended 6 times
s.art115
Exposures to regional governments or local authorities
amended 8 times
s.art116
Exposures to public sector entities
amended 6 times
s.art117
Exposures to multilateral development banks
amended 5 times
s.art118
Exposures to international organisations
amended 3 times
s.art119
Exposures to institutions
amended 5 times
s.art123
Retail exposures
amended 2 times
s.art124
Exposures secured by mortgages on immovable property
amended 32 times
s.art125
Exposures fully and completely secured by mortgages on residential property
amended 3 times
s.art126
Exposures fully and completely secured by mortgages on commercial immovable property
amended 3 times
s.art127
Exposures in default
amended 1 time
s.art128
Items associated with particular high risk
amended 5 times
s.art129
Exposures in the form of covered bonds
amended 25 times
s.art132
Exposures in the form of units or shares in CIUs
amended 7 times
s.art132
Approaches for calculating risk-weighted exposure amounts of CIUs
amended 7 times
s.art134
Other items
amended 2 times
s.art135
Use of credit assessments by ECAIs
amended 2 times
s.art136
Mapping of ECAI's credit assessments
amended 9 times
s.art138
General requirements
amended 2 times
s.art142
Definitions
amended 1 time
s.art143
Permission to use the IRB Approach
amended 3 times
s.art144
Competent authorities' assessment of an application to use an IRB Approach
amended 6 times
s.art148
Conditions for implementing the IRB Approach across different classes of exposure and business units
amended 4 times
s.art150
Conditions for permanent partial use
amended 9 times
s.art152
Treatment of exposures in the form of units or shares in CIUs
amended 6 times
s.art153
Risk-weighted exposure amounts for exposures to corporates, institutions and central governments and central banks
amended 5 times
s.art154
Risk-weighted exposure amounts for retail exposures
amended 2 times
s.art158
Treatment by exposure type
amended 1 time
s.art159
Treatment of expected loss amounts
amended 1 time
s.art160
Probability of default (PD)
amended 1 time
s.art162
Maturity
amended 3 times
s.art164
Loss Given Default (LGD)
amended 35 times
s.art166
Exposures to corporates, institutions, central governments and central banks and retail exposures
amended 2 times
s.art173
Integrity of assignment process
amended 4 times
s.art176
Data maintenance
amended 1 time
s.art178
Default of an obligor
amended 6 times
s.art180
Requirements specific to PD estimation
amended 5 times
s.art181
Requirements specific to own-LGD estimates
amended 5 times
s.art182
Requirements specific to own-conversion factor estimates
amended 4 times
s.art183
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
amended 4 times
s.art189
Corporate Governance
Regulated
Govern and oversee internal ratings-based credit risk systemsDirector or Officer
s.art192
Definitions
amended 2 times
s.art193
Principles for recognising the effect of credit risk mitigation techniques
amended 2 times
s.art194
Principles governing the eligibility of credit risk mitigation techniques
amended 3 times
s.art197
Eligibility of collateral under all approaches and methods
amended 11 times
s.art199
Additional eligibility for collateral under the IRB Approach
amended 6 times
s.art200
Other funded credit protection
amended 2 times
s.art201
Eligibility of protection providers under all approaches
amended 3 times
s.art202
Eligibility of protection providers under the IRB Approach which qualify for the treatment set out in Article 153(3)
amended 3 times
s.art212
Requirements for other funded credit protection
amended 2 times
s.art221
Using the internal models approach for master netting agreements
s.art224
Supervisory volatility adjustment under the Financial Collateral Comprehensive Method
amended 3 times
s.art227
Conditions for applying a 0 % volatility adjustment under the Financial Collateral Comprehensive Method
amended 3 times
s.art229
Valuation principles for other eligible collateral under the IRB Approach
amended 1 time
s.art230
Calculating risk-weighted exposure amounts and expected loss amounts for other eligible collateral under the IRB Approach
amended 1 time
s.art235
Calculating risk-weighted exposure amounts under the Standardised Approach
amended 1 time
s.art242
Definitions
amended 16 times
s.art243
Criteria for STS securitisations qualifying for differentiated capital treatment
amended 2 times
s.art244
Traditional securitisation
amended 5 times
s.art245
Synthetic securitisation
amended 4 times
s.art247
Calculation of risk-weighted exposure amounts
Regulated
Calculate risk-weighted exposure amounts for securitisation positionsAny Person
s.art248
Exposure value
amended 4 times
s.art249
Recognition of credit risk mitigation for securitisation positions
amended 1 time
s.art250
Implicit support
Regulated
Do not provide implicit support to securitisation investorsAny Person
amended 1 time
s.art251
Originator institutions’ calculation of risk-weighted exposure amounts securitised in a synthetic securitisation
Regulated
Use securitisation-specific rules to calculate risk-weighted exposure amountsAny Person
amended 1 time
s.art252
Treatment of maturity mismatches in synthetic securitisations
Regulated
Apply maturity mismatch formula for synthetic securitisationsAny Person
s.art254
Hierarchy of methods
amended 3 times
s.art255
Determination of K
IRB
and K
SA
amended 5 times
s.art257
Determination of tranche maturity (M
T
)
amended 1 time
s.art258
Conditions for the use of the Internal Ratings Based Approach (SEC-IRBA)
amended 1 time
s.art265
Scope and operational requirements for the Internal Assessment Approach
amended 1 time
s.art267
Maximum risk weight for senior securitisation positions: look-through approach
amended 1 time
s.art268
Maximum capital requirements
amended 1 time
s.art270
Senior positions in SME securitisations
amended 7 times
s.art270
Additional risk weight
amended 7 times
s.art270
Use of credit assessments by ECAIs
amended 7 times
s.art270
Requirements to be met by the credit assessments of ECAIs
amended 7 times
s.art270
Use of credit assessments
amended 7 times
s.art270
Securitisation mapping
amended 7 times
s.art272
Definitions
amended 9 times
s.art273
Methods for calculating the exposure value
amended 5 times
s.art274
Mark-to-Market Method
amended 1 time
s.art275
Original Exposure Method
amended 1 time
s.art277
Transactions with a linear risk profile
amended 4 times
s.art283
Permission to use the Internal Model Method
amended 6 times
s.art287
Organisation structures for CCR management
Regulated
Establish risk control and collateral management units for CCRAny Person
s.art290
Stress testing
Regulated
Set up and run a comprehensive stress testing programme for counterparty credit riskAny Person
amended 4 times
s.art291
Wrong-Way Risk
amended 1 time
s.art292
Integrity of the modelling process
amended 1 time
s.art293
Requirements for the risk management system
Regulated
Set up and run a robust counterparty credit risk management systemAny Person
s.art295
Recognition of contractual netting as risk-reducing
amended 1 time
s.art296
Recognition of contractual netting agreements
amended 2 times
s.art298
Effects of recognition of netting as risk-reducing
amended 3 times
s.art299
Items in the trading book
amended 3 times
s.art300
Definitions
amended 7 times
s.art301
Material scope
amended 1 time
s.art302
Monitoring of exposures to CCPs
amended 1 time
s.art303
Treatment of clearing members' exposures to CCPs
amended 1 time
s.art304
Treatment of clearing members' exposures to clients
amended 11 times
s.art305
Treatment of clients' exposures
amended 5 times
s.art306
Own funds requirements for trade exposures
amended 4 times
s.art307
Own funds requirements for pre-funded contributions to the default fund of a CCP
amended 1 time
s.art308
Own funds requirements for pre-funded contributions to the default fund of a QCCP
amended 4 times
s.art309
Own funds requirements for pre-funded contributions to the default fund of a non-qualifying CCP and for unfunded contributions to a non-qualifying CCP
amended 1 time
s.art310
Alternative calculation of own funds requirement for exposures to a QCCP
amended 1 time
s.art311
Own funds requirements for exposures to CCPs that cease to meet certain conditions
amended 2 times
s.art312
Permission and notification
amended 6 times
s.art314
Combined use of different approaches
amended 5 times
s.art315
Own funds requirement
amended 1 time
s.art316
Relevant indicator
amended 6 times
s.art317
Own funds requirement
amended 1 time
s.art318
Principles for business line mapping
Regulated
Map all business activities into operational risk categoriesEmployer
amended 3 times
s.art323
Impact of insurance and other risk transfer mechanisms
amended 1 time
s.art325
Approaches for calculating the own funds requirements for market risk
amended 5 times
s.art325
Exemptions from specific reporting requirements for market risk
amended 5 times
s.art325
Calculation of the own funds requirement for the default risk for securitisations
amended 5 times
s.art325
Scope
amended 5 times
s.art325
Jump-to-default amounts for the ACTP
amended 5 times
s.art325
Calculation of the own funds requirements for the default risk for the ACTP
amended 5 times
s.art325
Risk weights for general interest rate risk
amended 5 times
s.art325
Intra bucket correlations for general interest rate risk
amended 5 times
s.art325
Correlations across buckets for general interest rate risk
amended 5 times
s.art325
Risk weights for credit spread risk for non-securitisations
amended 5 times
s.art325
Intra-bucket correlations for credit spread risk for non-securitisations
amended 5 times
s.art325
Correlations across buckets for credit spread risk for non-securitisations
amended 5 times
s.art325
Risk weights for credit spread risk for securitisations included in the ACTP
amended 5 times
s.art325
Correlations for credit spread risk for securitisations included in the ACTP
amended 5 times
s.art325
Risk weights for credit spread risk for securitisations not included in the ACTP
amended 5 times
s.art325
Intra-bucket correlations for credit spread risk for securitisations not included in the ACTP
amended 5 times
s.art325
Correlations across buckets for credit spread risk for securitisations not included in the ACTP
amended 5 times
s.art325
Risk weights for equity risk
amended 5 times
s.art325
Intra-bucket correlations for equity risk
amended 5 times
s.art325
Correlations across buckets for equity risk
amended 5 times
s.art325
Risk weights for commodity risk
amended 5 times
s.art325
Intra-bucket correlations for commodity risk
amended 5 times
s.art325
Correlations across buckets for commodity risk
amended 5 times
s.art325
Risk weights for foreign exchange risk
amended 5 times
s.art325
Correlations for foreign exchange risk
amended 5 times
s.art325
Vega and curvature risk weights
amended 5 times
s.art325
Vega and curvature risk correlations
amended 5 times
s.art325
Alternative internal model approach and permission to use alternative internal models
amended 5 times
s.art325
Permission for consolidated requirements
amended 5 times
s.art325
Own funds requirements when using alternative internal models
amended 5 times
s.art325
Expected shortfall risk measure
amended 5 times
s.art325
Partial expected shortfall calculations
amended 5 times
s.art325
Liquidity horizons
amended 5 times
s.art325
Assessment of the modellability of risk factors
amended 5 times
s.art325
Regulatory back-testing requirements and multiplication factors
amended 5 times
s.art325
Profit and loss attribution requirement
amended 5 times
s.art325
Requirements on risk measurement
amended 5 times
s.art325
Qualitative requirements
amended 5 times
s.art325
Internal validation
amended 5 times
s.art325
Calculation of stress scenario risk measure
amended 5 times
s.art325
Scope of the internal default risk model
amended 5 times
s.art325
Permission to use an internal default risk model
amended 5 times
s.art325
Own funds requirements for default risk using an internal default risk model
amended 5 times
s.art325
Recognition of hedges in an internal default risk model
amended 5 times
s.art325
Particular requirements for an internal default risk model
amended 5 times
s.art325
Scope and structure of the alternative standardised approach
amended 5 times
s.art325
Definitions
amended 5 times
s.art325
Components of the sensitivities-based method
amended 5 times
s.art325
Own funds requirements for delta and vega risks
amended 5 times
s.art325
Own funds requirements for curvature risk
amended 5 times
s.art325
Aggregation of risk-class specific own funds requirements for delta, vega and curvature risks
amended 5 times
s.art325
Treatment of index instruments and multi-underlying options
amended 5 times
s.art325
Treatment of collective investment undertakings
amended 5 times
s.art325
Underwriting positions
amended 5 times
s.art325
General interest rate risk factors
amended 5 times
s.art325
Credit spread risk factors for non-securitisation
amended 5 times
s.art325
Credit spread risk factors for securitisation
amended 5 times
s.art325
Equity risk factors
amended 5 times
s.art325
Commodity risk factors
amended 5 times
s.art325
Foreign exchange risk factors
amended 5 times
s.art325
Delta risk sensitivities
amended 5 times
s.art325
Vega risk sensitivities
amended 5 times
s.art325
Requirements on sensitivity computations
amended 5 times
s.art325
Own funds requirements for residual risks
amended 5 times
s.art325
Definitions and general provisions
amended 5 times
s.art325
Gross jump-to-default amounts
amended 5 times
s.art325
Net jump-to-default amounts
amended 5 times
s.art325
Calculation of the own funds requirements for the default risk
amended 5 times
s.art325
Jump-to-default amounts
amended 5 times
s.art327
Netting
amended 1 time
s.art329
Options and warrants
amended 4 times
s.art336
Own funds requirement for non-securitisation debt instruments
amended 3 times
s.art337
Own funds requirement for securitisation instruments
Regulated
Calculate own funds requirement for securitisation positions in trading bookAny Person
amended 2 times
s.art340
Duration-based calculation of general risk
amended 1 time
s.art341
Net positions in equity instruments
amended 3 times
s.art344
Stock indices
amended 4 times
s.art349
General criteria for CIUs
amended 1 time
s.art350
Specific methods for CIUs
amended 1 time
s.art352
Calculation of the overall net foreign exchange position
amended 3 times
s.art353
Foreign exchange risk of CIUs
amended 1 time
s.art354
Closely correlated currencies
amended 4 times
s.art358
Particular instruments
amended 3 times
s.art363
Permission to use internal models
amended 4 times
s.art365
VaR and stressed VaR Calculation
amended 1 time
s.art372
Requirement to have an internal IRC model
amended 1 time
s.art377
Requirements for an internal model for correlation trading
amended 1 time
s.art379
Free deliveries
amended 1 time
s.art381
Meaning of credit valuation adjustment
amended 1 time
s.art382
Scope
amended 7 times
s.art383
Advanced method
amended 6 times
s.art384
Standardised method
amended 6 times
s.art385
Alternative to using CVA methods to calculating own funds requirements
amended 2 times
s.art388
Negative Scope
amended 1 time
s.art390
Calculation of the exposure value
amended 13 times
s.art391
Definition of an institution for large exposures purposes
amended 6 times
s.art394
Reporting requirements
amended 11 times
s.art395
Limits to large exposures
amended 13 times
s.art396
Compliance with large exposures requirements
amended 5 times
s.art397
Calculating additional own funds requirements for large exposures in the trading book
amended 1 time
s.art399
Eligible credit mitigation techniques
amended 2 times
s.art400
Exemptions
amended 15 times
s.art401
Calculating the effect of the use of credit risk mitigation techniques
amended 1 time
s.art402
Exposures arising from mortgage lending
amended 8 times
s.art403
Substitution approach
amended 5 times
s.art410
Uniform condition of application
amended 4 times
s.art411
Definitions
amended 1 time
s.art412
Liquidity coverage requirement
amended 4 times
s.art413
Stable Funding
amended 2 times
s.art414
Compliance with liquidity requirements
amended 1 time
s.art415
Reporting obligation and reporting format
amended 14 times
s.art416
Reporting on liquid assets
amended 17 times
s.art419
Currencies with constraints on the availability of liquid assets
amended 13 times
s.art420
Liquidity outflows
amended 2 times
s.art421
Outflows on retail deposits
amended 2 times
s.art422
Outflows on other liabilities
amended 13 times
s.art423
Additional outflows
amended 4 times
s.art424
Outflows from credit and liquidity facilities
amended 3 times
s.art425
Inflows
amended 10 times
s.art426
Updating Future liquidity requirements
amended 2 times
s.art427
Items providing stable funding
amended 4 times
s.art428
Items requiring stable funding
amended 2 times
s.art429
Calculation of the leverage ratio
amended 5 times
s.art429
Exposure value of derivatives
amended 5 times
s.art429
Counterparty credit risk add-on for repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions
amended 5 times
s.art430
Reporting on prudential requirements and financial information
amended 15 times
s.art430
Specific reporting requirements for market risk
amended 15 times
s.art430
Feasibility report on the integrated reporting system
amended 15 times
s.art432
Non-material, proprietary or confidential information
s.art458
Enhanced prudential measures: effect of revocation
amended 8 times
s.art458
Enhanced prudential measures: publication and application
amended 8 times
s.art459
Prudential requirements
amended 9 times
s.art460
Liquidity
amended 12 times
s.art461
Review of the phasing-in of the liquidity coverage requirement
amended 1 time
s.art461
Alternative standardised approach for market risk
amended 1 time
s.art462
Exercise of the delegation
amended 3 times
s.art463
Objections to regulatory technical standards
amended 1 time
s.art464
European Banking Committee
amended 1 time
s.art464
Regulations: general provisions
amended 1 time
s.art464
Power to make technical standards
amended 1 time
s.art466
First time application of International Financial Reporting Standards
amended 1 time
s.art467
Unrealised losses measured at fair value
amended 2 times
s.art468
Temporary treatment of unrealised gains and losses measured at fair value through other comprehensive income in view of the COVID-19 pandemic
amended 3 times
s.art469
Deductions from Common Equity Tier 1 items
amended 1 time
s.art469
Derogation from deductions from Common Equity Tier 1 items for non-performing exposures
amended 1 time
s.art470
Exemption from deduction from Common Equity Tier 1 items
amended 1 time
s.art471
Exemption from Deduction of Equity Holdings in Insurance Companies from Common Equity Tier 1 Items
amended 1 time
s.art472
Items not deducted from Common Equity Tier 1
amended 1 time
s.art473
Introduction of amendments to IAS 19
amended 1 time
s.art473
Introduction of IFRS 9
amended 1 time
s.art475
Items not deducted from Additional Tier 1 items
amended 1 time
s.art477
Deductions from Tier 2 items
amended 1 time
s.art478
Applicable percentages for deduction from Common Equity Tier 1, Additional Tier 1 and Tier 2 items
amended 1 time
s.art481
Additional filters and deductions
amended 1 time
s.art483
Grandfathering of State aid instruments
amended 4 times
s.art484
Eligibility for grandfathering of items that qualified as own funds under national transposition measures for Directive 2006/48/EC
amended 1 time
s.art485
Eligibility for inclusion in the Common Equity Tier 1 of share premium accounts related to items that qualified as own funds under national transposition measures for Directive 2006/48/EC
amended 1 time
s.art487
Items excluded from grandfathering in Common Equity Tier 1 or Additional Tier 1 items in other elements of own funds
amended 3 times
s.art492
Disclosure of own funds
amended 4 times
s.art493
Transitional provisions for large exposures
amended 18 times
s.art494
Transitional provisions concerning the requirement for own funds and eligible liabilities
amended 1 time
s.art494
Grandfathering of issuances through special purpose entities
amended 1 time
s.art494
Grandfathering of own funds instruments and eligible liabilities instruments
amended 1 time
s.art495
Treatment of equity exposures under the IRB Approach
amended 1 time
s.art496
Own funds requirements for covered bonds
amended 2 times
s.art497
Own funds requirements for exposures to CCPs
amended 33 times
s.art498
Exemption for Commodities dealers
amended 4 times
s.art499
Leverage
amended 1 time
s.art500
Adjustment for massive disposals
amended 2 times
s.art500
Temporary treatment of public debt issued in the currency of another Member State
amended 2 times
s.art500
Temporary exclusion of certain exposures to central banks from the total exposure measure in view of the COVID-19 pandemic
amended 2 times
s.art500
Exclusion of overshootings from the calculation of the back-testing addend in view of the COVID-19 pandemic
amended 2 times
s.art501
Adjustment of risk-weighted non-defaulted SME exposures
amended 3 times
s.art501
Adjustment to own funds requirements for credit risk for exposures to entities that operate or finance physical structures or facilities, systems and networks that provide or support essential public services
amended 3 times
s.art501
Derogation from reporting requirements
amended 3 times
s.art501
Prudential treatment of exposures related to environmental and/or social objectives
amended 3 times
s.art507
Large exposures
amended 1 time
s.art508
Level of application
amended 2 times
s.art510
Net Stable Funding Requirements
amended 8 times
s.art511
Leverage
amended 1 time
s.art513
Macroprudential rules
amended 1 time
s.art514
Method for the calculation of the exposure value of derivative transactions
amended 2 times
s.art522
Savings provisions: pre-exit decisions
amended 4 times
323 other provisions — procedural and definitional
s.annex iv para.1
This Regulation Directive 2006/48/EC Directive 2006/49/EC Article 1 Article 2...
s.art001
Scope
s.art002
Supervisory powers
s.art003
Application of stricter requirements by institutions
s.art004
Definitions
s.art004
Definitions: Regulators' rules
s.art004
The consolidating supervisor
s.art005
Definitions specific to capital requirements for credit risk
s.art006
General principles
s.art007
Derogation from the application of prudential requirements on an individual basis
s.art008
Derogation from the application of liquidity requirements on an individual basis
s.art009
Individual consolidation method
s.art010
Waiver for credit institutions permanently affiliated to a central body
s.art010
Application of prudential requirements on a consolidated basis where FCA investment firms are parent undertakings
s.art012
Financial holding company or mixed financial holding company with both a subsidiary credit institution and a subsidiary investment firm
s.art012
Consolidated calculation for G-SIIs with multiple resolution entities
s.art013
Application of disclosure requirements on a consolidated basis
s.art015
Derogation from the application of own funds requirements on a consolidated basis for groups of investment firms
s.art016
Derogation from the application of the leverage ratio requirements on a consolidated basis for groups of investment firms
s.art017
Supervision of investment firms waived from the application of own funds requirements on a consolidated basis
s.art018
Methods of prudential consolidation
s.art019
Entities excluded from the scope of prudential consolidation
s.art020
Joint decisions on prudential requirements
s.art021
Joint decisions on the level of application of liquidity requirements
s.art022
Sub-consolidation in cases of entities in third countries
s.art023
Undertakings in third countries
s.art024
Valuation of assets and off-balance sheet items
s.art025
Tier 1 capital
s.art026
Common Equity Tier 1 items
s.art027
Capital instruments of mutuals, cooperative societies, savings institutions or similar institutions in Common Equity Tier 1 items
s.art028
Common Equity Tier 1 instruments
s.art029
Capital instruments issued by mutuals, cooperative societies, savings institutions and similar institutions
s.art030
Consequences of the conditions for Common Equity Tier 1 instruments ceasing to be met
s.art031
Capital instruments subscribed by public authorities in emergency situations
s.art032
Securitised assets
s.art033
Cash flow hedges and changes in the value of own liabilities
s.art034
Additional value adjustments
s.art035
Unrealised gains and losses measured at fair value
s.art036
Deductions from Common Equity Tier 1 items
s.art037
Deduction of intangible assets
s.art038
Deduction of deferred tax assets that rely on future profitability
s.art039
Tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability
s.art040
Deduction of negative amounts resulting from the calculation of expected loss amounts
s.art041
Deduction of defined benefit pension fund assets
s.art042
Deduction of holdings of own Common Equity Tier 1 instruments
s.art043
Significant investment in a financial sector entity
s.art044
Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
s.art045
Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities
s.art046
Deduction of holdings of Common Equity Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
s.art047
Deduction of holdings of Common Equity Tier 1 instruments where an institution has a significant investment in a financial sector entity
s.art047
Non-performing exposures
s.art047
Forbearance measures
s.art047
Deduction for non-performing exposures
s.art048
Threshold exemptions from deduction from Common Equity Tier 1 items
s.art049
Requirement for deduction where consolidation or supplementary supervision is applied
s.art050
Common Equity Tier 1 capital
s.art051
Additional Tier 1 items
s.art052
Additional Tier 1 instruments
s.art053
Restrictions on the cancellation of distributions on Additional Tier 1 instruments and features that could hinder the recapitalisation of the institution
s.art054
Write down or conversion of Additional Tier 1 instruments
s.art055
Consequences of the conditions for Additional Tier 1 instruments ceasing to be met
s.art056
Deductions from Additional Tier 1 items
s.art057
Deductions of holdings of own Additional Tier 1 instruments
s.art058
Deduction of holdings of Additional Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
s.art059
Deduction of holdings of Additional Tier 1 instruments of financial sector entities
s.art060
Deduction of holdings of Additional Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
s.art061
Additional Tier 1 capital
s.art062
Tier 2 items
s.art063
Tier 2 instruments
s.art064
Amortisation of Tier 2 instruments
s.art065
Consequences of the conditions for Tier 2 instruments ceasing to be met
s.art066
Deductions from Tier 2 items
s.art067
Deductions of holdings of own Tier 2 instruments
s.art068
Deduction of holdings of Tier 2 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
s.art069
Deduction of holdings of Tier 2 instruments of financial sector entities
s.art070
Deduction of Tier 2 instruments where an institution does not have a significant investment in a relevant entity
s.art071
Tier 2 capital
s.art072
Own funds
s.art072
Eligible liabilities items
s.art072
Eligible liabilities instruments
s.art072
Amortisation of eligible liabilities instruments
s.art072
Consequences of the eligibility conditions ceasing to be met
s.art072
Deductions from eligible liabilities items
s.art072
Deduction of holdings of own eligible liabilities instruments
s.art072
Deduction base for eligible liabilities items
s.art072
Deduction of holdings of eligible liabilities of other G-SII entities
s.art072
Deduction of eligible liabilities where the institution does not have a significant investment in G-SII entities
s.art072
Trading book exception from deductions from eligible liabilities items
s.art072
Eligible liabilities
s.art072
Own funds and eligible liabilities
s.art073
Distributions on instruments
s.art074
Holdings of capital instruments issued by regulated financial sector entities that do not qualify as regulatory capital
s.art075
Deduction and maturity requirements for short positions
s.art076
Index holdings of capital instruments
s.art077
Conditions for reducing own funds and eligible liabilities
s.art078
Supervisory permission to reduce own funds
s.art078
Permission to reduce eligible liabilities instruments
s.art079
Temporary waiver from deduction from own funds and eligible liabilities
s.art079
Assessment of compliance with the conditions for own funds and eligible liabilities instruments
s.art080
Continuing review of the quality of own funds and eligible liabilities instruments
s.art081
Minority interests that qualify for inclusion in consolidated Common Equity Tier 1 capital
s.art082
Qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own funds
s.art083
Qualifying Additional Tier 1 and Tier 2 capital issued by a special purpose entity
s.art084
Minority interests included in consolidated Common Equity Tier 1 capital
s.art085
Qualifying Tier 1 instruments included in consolidated Tier 1 capital
s.art086
Qualifying Tier 1 capital included in consolidated Additional Tier 1 capital
s.art087
Qualifying own funds included in consolidated own funds
s.art088
Qualifying own funds instruments included in consolidated Tier 2 capital
s.art089
Risk weighting and prohibition of qualifying holdings outside the financial sector
s.art090
Alternative to 1 250 % risk weight
s.art091
Exceptions
s.art092
Own funds requirements
s.art092
Requirements for own funds and eligible liabilities for G-SIIs
s.art092
Requirement for own funds and eligible liabilities for non-UK G-SIIs
s.art093
Initial capital requirement on going concern
s.art094
Derogation for small trading book business
s.art095
Own funds requirements for investment firms with limited authorisation to provide investment services
s.art096
Own funds requirements for IFPRU 730K firms
s.art097
Own Funds based on Fixed Overheads
s.art098
Own funds for investment firms on a consolidated basis
s.art099
Reporting on own funds requirements and financial information
s.art108
Use of credit risk mitigation technique under the Standardised Approach and the IRB Approach
s.art131
Exposures to institutions and corporates with a short-term credit assessment
s.art133
Equity exposures
s.art137
Use of credit assessments by export credit agencies
s.art139
Issuer and issue credit assessment
s.art140
Long-term and short-term credit assessments
s.art141
Domestic and foreign currency items
s.art145
Prior experience of using IRB approaches
s.art146
Measures to be taken where the requirements of this Chapter cease to be met
s.art147
Methodology to assign exposures to exposure classes
s.art149
Conditions to revert to the use of less sophisticated approaches
s.art151
Treatment by exposure class
s.art155
Risk-weighted exposure amounts for equity exposures
s.art156
Risk-weighted exposure amounts for other non credit-obligation assets
s.art157
Risk-weighted exposure amounts for dilution risk of purchased receivables
s.art161
Loss Given Default (LGD)
s.art163
Probability of default (PD)
s.art165
Equity exposures subject to the PD/LGD method
s.art167
Equity exposures
s.art168
Other non credit-obligation assets
s.art169
General principles
s.art170
Structure of rating systems
s.art171
Assignment to grades or pools
s.art172
Assignment of exposures
s.art174
Use of models
s.art175
Documentation of rating systems
s.art177
Stress tests used in assessment of capital adequacy
s.art179
Overall requirements for estimation
s.art184
Requirements for purchased receivables
s.art185
Validation of internal estimates
s.art186
Own funds requirement and risk quantification
s.art187
Risk management process and controls
s.art188
Validation and documentation
s.art190
Credit risk control
s.art191
Internal Audit
s.art195
On-balance sheet netting
s.art196
Master netting agreements covering repurchase transactions or securities or commodities lending or borrowing transactions or other capital market-driven transactions
s.art198
Additional eligibility of collateral under the Financial Collateral Comprehensive Method
s.art203
Eligibility of guarantees as unfunded credit protection
s.art204
Eligible types of credit derivatives
s.art205
Requirements for on-balance sheet netting agreements other than master netting agreements referred to in Article 206
s.art206
Requirements for master netting agreements covering repurchase transactions or securities or commodities lending or borrowing transactions or other capital market driven transactions
s.art207
Requirements for financial collateral
s.art208
Requirements for immovable property collateral
s.art209
Requirements for receivables
s.art210
Requirements for other physical collateral
s.art211
Requirements for treating lease exposures as collateralised
s.art213
Requirements common to guarantees and credit derivatives
s.art214
Sovereign and other public sector counter-guarantees
s.art215
Additional requirements for guarantees
s.art216
Additional requirements for credit derivatives
s.art217
Requirements to qualify for the treatment set out in Article 153(3)
s.art218
Credit linked notes
s.art219
On-balance sheet netting
s.art220
Using the Supervisory Volatility Adjustments Approach or the Own Estimates Volatility Adjustments Approach for master netting agreements
s.art225
Own estimates of volatility adjustments under the Financial Collateral Comprehensive Method
s.art226
Scaling up of volatility adjustment under the Financial Collateral Comprehensive Method
s.art228
Calculating risk-weighted exposure amounts and expected loss amounts under the Financial Collateral Comprehensive method
s.art231
Calculating risk-weighted exposure amounts and expected loss amounts in the case of mixed pools of collateral
s.art232
Other funded credit protection
s.art233
Valuation
s.art234
Calculating risk-weighted exposure amounts and expected loss amounts in the event of partial protection and tranching
s.art236
Calculating risk-weighted exposure amounts and expected loss amounts under the IRB Approach
s.art237
Maturity mismatch
s.art238
Maturity of credit protection
s.art239
Valuation of protection
s.art240
First-to-default credit derivatives
s.art241
Nth-to-default credit derivatives
s.art246
Operational requirements for early amortisation provisions
s.art253
Reduction in risk-weighted exposure amounts
s.art256
Determination of attachment point (A) and detachment point (D)
s.art259
Calculation of risk-weighted exposure amounts under the SEC-IRBA
s.art260
Treatment of STS securitisations under the SEC-IRBA
s.art261
Calculation of risk-weighted exposure amounts under the Standardised Approach (SEC-SA)
s.art262
Treatment of STS securitisations under the SEC-SA
s.art263
Calculation of risk-weighted exposure amounts under the External Ratings Based Approach (SEC-ERBA)
s.art264
Treatment of STS securitisations under the SEC-ERBA
s.art266
Calculation of risk-weighted exposure amounts under the Internal Assessment Approach
s.art269
Re-securitisations
s.art269
NPE securitisations
s.art271
Determination of the exposure value
s.art276
Standardised Method
s.art278
Transactions with a non-linear risk profile
s.art279
Treatment of collateral
s.art279
Supervisory delta
s.art280
Calculation of risk positions
s.art281
Interest rate risk positions
s.art282
Hedging sets
s.art284
Exposure value
s.art285
Exposure value for netting sets subject to a margin agreement
s.art286
Management of CCR — Policies, processes and systems
s.art288
Review of CCR management system
s.art289
Use test
s.art294
Validation requirements
s.art297
Obligations of institutions
s.art313
Reverting to the use of less sophisticated approaches
s.art319
Alternative Standardised Approach
s.art320
Criteria for the Standardised Approach
s.art321
Qualitative standards
s.art322
Quantitative Standards
s.art324
Loss event type classification
s.art326
Own funds requirements for position risk
s.art328
Interest rate futures and forwards
s.art330
Swaps
s.art331
Interest rate risk on derivative instruments
s.art332
Credit Derivatives
s.art333
Securities sold under a repurchase agreement or lent
s.art334
Net positions in debt instruments
s.art335
Cap on the own funds requirement for a net position
s.art338
Own funds requirement for the correlation trading portfolio
s.art339
Maturity-based calculation of general risk
s.art342
Specific risk of equity instruments
s.art343
General risk of equity instruments
s.art345
Reduction of net positions
s.art346
Allowance for hedges by credit derivatives
s.art347
Allowance for hedges by first and nth-to default credit derivatives
s.art348
Own funds requirements for CIUs
s.art351
De minimis and weighting for foreign exchange risk
s.art355
Choice of method for commodities risk
s.art356
Ancillary commodities business
s.art357
Positions in commodities
s.art359
Maturity ladder approach
s.art360
Simplified approach
s.art361
Extended maturity ladder approach
s.art362
Specific and general risks
s.art364
Own funds requirements when using internal models
s.art366
Regulatory back testing and multiplication factors
s.art367
Requirements on risk measurement
s.art368
Qualitative requirements
s.art369
Internal Validation
s.art370
Requirements for modelling specific risk
s.art371
Exclusions from specific risk models
s.art373
Scope of the internal IRC model
s.art374
Parameters of the internal IRC model
s.art375
Recognition of hedges in the internal IRC model
s.art376
Particular requirements for the internal IRC model
s.art378
Settlement/delivery risk
s.art380
Waiver
s.art386
Eligible hedges
s.art387
Subject matter
s.art389
Definition
s.art392
Definition of a large exposure
s.art393
Capacity to identify and manage large exposures
s.art398
Procedures to prevent institutions from avoiding the additional own funds requirement
s.art404
Scope of application
s.art405
Retained interest of the issuer
s.art406
Due diligence
s.art407
Additional risk weight
s.art408
Criteria for credit granting
s.art409
Disclosure to investors
s.art417
Operational requirements for holdings of liquid assets
s.art418
Valuation of liquid assets
s.art431
Scope of disclosure requirements
s.art434
Means of disclosures
s.art434
Uniform disclosure formats
s.art435
Risk management objectives and policies
s.art439
Exposure to counterparty credit risk
s.art442
Credit risk adjustments
s.art445
Exposure to market risk
s.art446
Operational risk
s.art447
Exposures in equities not included in the trading book
s.art448
Exposure to interest rate risk on positions not included in the trading book
s.art449
Exposure to securitisation positions
s.art453
Use of credit risk mitigation techniques
s.art454
Use of the Advanced Measurement Approaches to operational risk
s.art455
Use of Internal Market Risk Models
s.art465
Own funds requirements
s.art474
Deductions from Additional Tier 1 items
s.art476
Deductions from Tier 2 items
s.art479
Recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests
s.art480
Recognition in consolidated own funds of minority interests and qualifying Additional Tier 1 and Tier 2 capital
s.art482
Scope of application for derivatives transactions with pension funds
s.art486
Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items
s.art488
Amortisation of items grandfathered as Tier 2 items
s.art489
Hybrid instruments with a call and incentive to redeem
s.art490
Tier 2 items with an incentive to redeem
s.art491
Effective maturity
s.art502
Cyclicality of capital requirements
s.art503
Own funds requirements for exposures in the form of covered bonds
s.art504
Capital instruments subscribed by public authorities in emergency situations
s.art504
Holdings of eligible liabilities instruments
s.art505
Review of long-term financing
s.art506
Credit risk — definition of default
s.art509
Liquidity requirements
s.art512
Exposures to transferred credit risk
s.art515
Monitoring and evaluation
s.art516
Long-term financing
s.art517
Definition of eligible capital
s.art518
Review of capital instruments which may be written down or converted at the point of non-viability
s.art518
Review of cross-default provisions
s.art518
Report on overshootings and supervisory powers to limit distributions
s.art519
Deduction of defined benefit pension fund assets from Common Equity Tier 1 items
s.art519
Reporting and review
s.art519
Own funds requirements for market risk
s.art519
Compliance tool
s.art520
Amendment of Regulation (EU) No 648/2012
s.art521
Entry into force and date of application
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.