+Articolul 159 Tratamentul cuantumurilor pierderilor așteptate, al deficitului conform IRB și al excedentului conform IRB
---+Article 159 1.
---+Article 159 2.
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Articolul 159 Tratamentul cuantumurilor pierderilor așteptate, al deficitului conform IRB și al excedentului conform IRB
1. Prezentare generală
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Reglementare |
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Article 159 1.
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Institutions shall subtract the expected loss amounts of exposures referred to in Article 158(5), (6) and (10) from the sum of all of the following:
(a)
the general and specific credit risk adjustments related to those exposures, calculated in accordance with Article 110;
(b)
additional value adjustments due to counterparty default determined in accordance with Article 34 and related to exposures for which the expected loss amounts are calculated in accordance with Article 158(5), (6) and (10);
(c)
other own funds reductions related to those exposures other than the deductions made in accordance with Article 36(1), point (m).
Where the calculation performed in accordance with the first subparagraph results in a positive amount, the amount obtained shall be called ‘IRB excess’. Where the calculation performed in accordance with the first subparagraph results in a negative amount, the amount obtained shall be called ‘IRB shortfall’.
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Article 159 2.
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For the purposes of the calculation referred to in the paragraph 1 of this Article, institutions shall treat discounts determined in accordance with Article 166(1) on balance-sheet exposures purchased when in default in the same manner as specific credit risk adjustments. Discounts on balance-sheet exposures purchased when not in default shall not be allowed to be included in the calculation of the IRB shortfall or IRB excess. Specific credit risk adjustments on exposures in default shall not be used to cover expected loss amounts on other exposures. Expected loss amounts for securitised exposures and general and specific credit risk adjustments related to those exposures shall not be included in the calculation of the IRB shortfall or IRB excess.
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1.1 Referințe
1.2 Cerințe identificate
1.3 Standarde asociate
2. Cerințe identificate
3. Standarde asociate
- Builddate: 01.01.2027 00:00:00 -Doknr: CELEX:32013R0575
- EULAW -
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