13. The credit risk mitigation effects of on-balance sheet netting should be recognised in the …

The credit risk mitigation effects of on-balance sheet netting should be recognised in the exposure value in accordance with Article 166(3) of Regulation (EU) No 575/2013 and the credit risk mitigation effects of master netting agreements should be recognised in the exposure value in accordance with Article 166(2) of that Regulation. In recognising the effects of on-balance sheet netting and master netting agreements, institutions should take into account all requirements related to these techniques specified in Part Three, Title II, Chapter 4 of Regulation (EU) No 575/2013, including the eligibility criteria and the methods for recognising the risk mitigation effects of such instruments.

1. Overview

1.1 References

• Article 166 3.

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/