+Članak 150. Uvjeti za trajno izuzeće od primjene IRB pristupa
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Članak 150. Uvjeti za trajno izuzeće od primjene IRB pristupa

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1. Pregled

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Članak 150. 1.

Institucije primjenjuju standardizirani pristup na sve sljedeće izloženosti:

(a) 

izloženosti raspoređene u kategoriju izloženosti iz članka 147. stavka 2. točke (e);

(b) 

izloženosti raspoređene u kategorije izloženosti ili koje pripadaju vrstama izloženosti unutar kategorije izloženosti za koje institucija nije dobila prethodno odobrenje nadležnih tijela za primjenu IRB pristupa za izračun iznosa izloženosti ponderiranih rizikom i iznosa očekivanih gubitaka.

Institucija kojoj je dopuštena primjena IRB pristupa za izračun iznosa izloženosti ponderiranih rizikom i iznosa očekivanih gubitaka za određenu kategoriju izloženosti može uz prethodno odobrenje nadležnog tijela primjenjivati standardizirani pristup za neke vrste izloženosti u toj kategoriji izloženosti, uključujući izloženosti iz stranih podružnica i različitih skupina proizvoda, ako te izloženosti nisu značajne ni po veličini ni po procijenjenom profilu rizičnosti.
Article 150 1a.

In addition to the exposures referred to in paragraph 1, second subparagraph, an institution may, subject to the competent authority’s prior permission, apply the Standardised Approach for the following exposures where the IRB Approach is applied for other types of exposures within the same exposure class:

(a) 

exposures to central governments and central banks of the Member States and their regional governments, local authorities, and public sector entities, provided that:

(i) 

there is no difference in risk between the exposures to that central government and central bank and those other exposures because of specific public arrangements; and

(ii) 

exposures to central governments and central banks are assigned a 0 % risk weight under Article 114(2) or (4);

(b) 

exposures of an institution to a counterparty which is its parent undertaking, its subsidiary or a subsidiary of its parent undertaking, provided that the counterparty is an institution or a financial holding company, mixed financial holding company, financial institution, asset management company or ancillary services undertaking subject to appropriate prudential requirements or an undertaking linked by a relationship within the meaning of Article 22(7) of Directive 2013/34/EU;

(c) 

exposures between institutions which meet the requirements set out in Article 113(7).

An institution that is permitted to use the IRB Approach for the calculation of risk-weighted exposure amounts for only some types of exposures within an exposure class shall apply the Standardised Approach for the remaining types of exposures within that exposure class.

In addition to the exposures referred to in paragraph 1, second subparagraph, of this Article and in this paragraph, an institution may apply the Standardised Approach for exposures to churches and religious communities which meet the requirements set out in Article 115(3).
Article 150 2a.
By 10 July 2028, EBA shall issue guidelines, in accordance with Article 16 of Regulation (EU) No 1093/2010, on what constitutes types of exposures that are immaterial in terms of size and perceived risk profile.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi