27. For the purposes of recognising the credit risk mitigation effects of master netting agreements …

For the purposes of recognising the credit risk mitigation effects of master netting agreements in accordance with Article 166(2) of Regulation (EU) No 575/2013, institutions should use the fully adjusted exposure value (E*) calculated in accordance with Article 220(3) or Article 221(6) of that Regulation as the exposure value when calculating the risk-weighted exposure amounts and expected loss amounts.

1. Overview

1.1 References

• Article 166 2.

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/