+Article 182 1b.

Article 182 1b.

For the purposes of paragraph 1a, point (d), institutions shall demonstrate to the competent authorities that they have a detailed understanding of the impact of changes in customer product mix on the exposures reference data sets and associated IRB-CCF, and that the impact is immaterial or has been effectively mitigated within their estimation process. In that regard, the following shall not be deemed appropriate:

(a) 

setting floors or caps to CCF or exposure value observations, with the exception of the realised conversion factor equal to zero, in accordance with paragraph 1, second subparagraph;

(b) 

using obligor-level estimates that do not fully cover the relevant product transformation options or that inappropriately combine products with very different characteristics;

(c) 

adjusting only material observations affected by product transformation;

(d) 

excluding observations affected by product profile transformation.

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1.1 Referencias

1.2 Requisitos identificados

1.3 Estándares relacionados

2. Requisitos identificados

Requisitos

3. Estándares relacionados

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