213. For the purposes of adding any IRB excess to Tier 2 in accordance with Article 62 (d) of …

For the purposes of adding any IRB excess to Tier 2 in accordance with Article 62 (d) of Regulation (EU) No 575/2013, where the calculation referred to in Article 159 of Regulation (EU) No 575/2013 results in an IRB excess for both the defaulted and the non-defaulted portfolio, the sum of those two IRB excesses should be considered and added to Tier 2 in accordance with the limit referred to in Article 62(d) of Regulation (EU) No 575/2013.

1. Overview

1.1 References

• Article 159 Treatment of expected loss amounts, IRB shortfall and IRB excess

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA -

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