Credit Risk - Internal Ratings Based Approach

UK technical standards

• Transitional treatment of equity exposures under the IRB approach - Commission Delegated Regulation (EU) No 2015/1556 Opens in a new window, as amended, including by the Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019, Annex N Opens in a new window)
• Assessing the materiality of extensions and changes of the Internal Ratings Based Approach and the advanced measurement Approach - Commission Delegated Regulation(EU) No 529/2014 Opens in a new window, as amended, including by the Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019, Annex I Opens in a new window).
• Benchmarking portfolio assessment standards and assessment-sharing procedures - Commission Delegated Regulation (EU) 2017/180 Opens in a new window, as amended, including by the Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019, Annex E Opens in a new window).
• Materiality threshold for credit obligations past due - Commission Delegated Regulation (EU) 2018/171 Opens in a new window, amended by the Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019, Annex O Opens in a new window)
• Conditions for data waiver permissions - Commission Delegated Regulation (EU) 2017/72 Opens in a new window, as amended, including by the Technical Standards  (Capital Requirements) (EU Exit) (No.3) Instrument 2019 Opens in a new window
• Specification of the nature, severity and duration of an economic downturn - Technical Standards (Economic Downturn) Instrument 2021 Opens in a new window 
• Calculation of specific and general credit risk adjustments - Commission Delegated Regulation (EU) No 183/2014 Opens in a new window, as amended, including by the Technical Standards (Capital Requirements) No.3 Instrument 2019 Opens in a new window