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s amended/inserted by Directive 2009/111/EC **Denotes a regulation of the Capital Requirements Regulations 2006 (SI 2006/3221)
which was amended/inserted by the Capital Requirements (Amendment) Regulations 2010
Provision of BCD TITLE I *Article 4 *(1) (10) (11) (12) (44) *(45) (46) *(48) Provision of BCD
Description
SUBJECT MATTER, SCOPE AND DEFINITION
Transposed by HMT -
Transposed in (FSA Handbook Provision) Glossary Glossary GENPRU 2.2.203 Glossary Glossary Glossary R -
Description
REQUIREMENTS FOR ACCESS TO THE TAKING UP AND PURSUIT OF THE BUSINESS OF CREDIT INSTITUITIONS
Transposed by HMT
TITLE II
Article 22
SYSC 3.2.23 SYSC 3.2.24 SYSC 4.1.1 SYSC 4.1.2 SYSC 10.1.15 Transposed in (FSA Handbook Provision)
R R R R G
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Competence of home and host Member State
Transposed by HMT
(3)
*Article 42a
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Competence of home and host Member State
Transposed by HMT
*Article 42b
16A-16D of the Capital Requirements Regulations 2006 **Regulation1 6E(b) and (c) of the Capital -Requirements Regulations 2006 Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Exchange of information and professional secrecy
Transposed by HMT
*Article 49
*Article 50
**Regulation 9 of the Financial Services and Markets Act 2000 (Disclosure of Confidential Information) Regulations 2001 **Regulation 9 of the Financial Services and Markets Act 2000 (Disclosure of Confidential Information) Regulations 2001
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Own Funds
Transposed by HMT
*(a)
GENPRU 2.2.80 GENPRU 2.2.83 GENPRU 2.2.97 GENPRU 2.2.108A GENPRU 2.2.108B GENPRU 2.2.111 GENPRU 2.2.112 Glossary GENPRU Annexes 2R -6R included as profit and
loss accounts. See also
R R R R G R G
GENPRU 2.2.6 GENPRU 2.2.10 GENPRU 2.2.27 GENPRU 2.2.28 GENPRU 2.2.42 GENPRU 2.2.43 GENPRU 2.2.61 GENPRU 2.2.63 GENPRU 2.2.76 GENPRU 2.2.82 GENPRU 2.2.85 GENPRU 2.2.109 GENPRU 2.2.110 GENPRU 2.2.113 GENPRU 2.2.114 GENPRU 2.2.115 GENPRU 2.2.116 GENPRU 2.2.117 GENPRU 2.2.118 GENPRU 2.2.120 GENPRU 2.2.121 GENPRU 2.2.124 GENPRU 2.2.125 GENPRU 2.2.131A GENPRU 2 Annex 2 GENPRU 2 Annex 3
R R G G R R R G G R R G R R G R R G R G R R R R R G R R
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Own Funds
Transposed by HMT
(d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o) (p) (q) (r) Paragraph Paragraph rd *3 Paragraph *Article 61 *1st Paragraph 2nd paragraph Article 62 Article 63 (1) (2)(a) (2)(b) (2)(c) (2)(d)
GENPRU 2 Annex 4 GENPRU 2 Annex 5 GENPRU 2 Annex 6 GENPRU TP8A Glossary GENPRU 2 Annex 1 Stage H N/A
See implementation of Article 63
R R R R R R R R R R R R R R R R R R R R R R R R R R
N/A
See implementation of Article 64(3)
GENPRU 2 Annex 1 Stage E GENPRU 2 Annex 1 Stage E GENPRU 2.2.85 GENPRU 2.2.209 GENPRU 2.2.209 GENPRU 2.2.209 GENPRU 2.2.209(4) GENPRU 2.2.212 GENPRU 2.2.213 GENPRU 2.2.236 GENPRU 2.2.237 GENPRU 2.2.102 GENPRU 2.2.90 GENPRU 2.2.102
Do not require discretion implemented
GENPRU 2.2.64
Do not require implementation
GENPRU 2.2.187 GENPRU 2.2.177(5) GENPRU 2.2.177(2) GENPRU 2.2.159(1) GENPRU 2.2.177(3) GENPRU 2.2.64(4) GENPRU 2.2.64(5) 4
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Own Funds
Transposed by HMT
*3rd Paragraph
GENPRU 2.2.159(9) GENPRU 2.2.64(2) GENPRU 2 Annex 1R Stage G GENPRU 2.2.70 GENPRU 2.2.64(9) GENPRU 2.2.116A GENPRU 2.2.117A GENPRU 2.2.117B GENPRU 2.2.117C GENPRU 2.2.191 GENPRU 2.2.192 GENPRU 2.2.193 implemented by subsequent rules GENPRU 2.2.9 GENPRU 2.2.25 GENPRU 2.2.26A GENPRU 2.2.70 GENPRU 2.2.70A GENPRU 2.2.79A GENPRU 2.2.79B GENPRU 2.2.79C GENPRU 2.2.79D GENPRU 2.2 79E GENPRU 2.2.79F GENPRU 2.2 79G GENPRU 2.2.157 GENPRU 2.2.179
R R R R R R R R R R R
*(2) paragraph 1
G R R R G R R R R G R G G G R G R R R R G
*(2) paragraph 2 *(2) paragraph 3 *(2) paragraph 4 *(3) paragraph 1 *(3) paragraph 2 *(3) paragraph 3 1st sentence
Section 45 FSMA
GENPRU 2.2.74 GENPRU 2.2.74A GENPRU 2.2.74B GENPRU 2.2.71 GENPRU 2.2.64 GENPRU 2.2.69A GENPRU 2.2.69D
Provision of BCD TITLE V CHAPTER 2 Section 1 *(3) paragraph 3 2nd sentence *(3) paragraph 3 3rd sentence
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Own Funds
Transposed by HMT
*(4)
*(5)
*(6)
GENPRU 2.2.69D GENPRU 2.2.64 GENPRU 2.2.69C GENPRU 2.2.69D GENPRU 2.2.64 GENPRU 2.2.69C GENPRU 2.2.64 GENPRU 2.2.68A GENPRU 2.2.69B GENPRU 2.2.117A GENPRU 2.2.117C GENPRU 2.2.117D GENPRU 2.2.117E GENPRU 2.2.118 GENPRU 2.2.64(9) GENPRU 2.2.117A GENPRU 2.2.117B GENPRU 2.2.127 GENPRU 2.2.128A GENPRU 2.2.129 GENPRU 2.2.131 GENPRU 2.2.138 GENPRU 2.2.143 GENPRU 2.2.144 GENPRU 2.2.147 N/A GENPRU 2.2.276 GENPRU 2.2.159(1) GENPRU 2.2.159(9) GENPRU 2.2.195 GENPRU 2.2.194 GENPRU 2.2.159(2) GENPRU 2.2.195 GENPRU 1.3.36 No implementation necessary GENPRU 2.2.46 GENPRU 2.2.46 GENPRU 2.2.29 GENPRU 2.2.29A 6
G R R G R R R G R R R R G R R R G R R R R R G G R R R R G R R G R
Article 64 (1) (2) (3) (3)(a) (3)(b) (3)(c) (3)(d) Paragraph (4) *Article 65 *(1)(a) *Article 66 *(1)(a) *(1)(b) *(1a)(a) R R R R
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Own Funds
Transposed by HMT
*(1a)(b)
GENPRU 2.2.30 GENPRU 2.2.31 GENPRU 2.2.115A GENPRU 2.2.115B GENPRU 2.2.115C GENPRU 2.2.29 GENPRU 2.2.29A GENPRU 2.2.30 GENPRU 2.2.31 GENPRU 2.2.115D GENPRU 2.2.115E GENPRU 2.2.29 GENPRU 2.2.29A GENPRU 2.2.30 GENPRU 2.2.31 GENPRU 2.2.115F GENPRU 2.2.115G No implementation necessary GENPRU 2.2.239 GENPRU 2.2.240 GENPRU 2.2.237 GENPRU 2.2.239 BIPRU 10.5.5
Not implemented specifically
R G R G G R R R G R G R R R G R G R G R R R -
*(1a)(c)
*(1a)(d) *(2) 1st sentence *(2) 2nd sentence (3) *(4) Provision of BCD TITLE V CHAPTER 2 Section 2 Subsection 1 Article 68 (1) (2) Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Provision against risks Level of application
Transposed by HMT
Provision of BCD TITLE V CHAPTER 2 Section 2 Subsection 1 (3) Article 69 Article 70 (1) (2)
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Provision against risks Level of application
Transposed by HMT
GENPRU 1.2.46
for Article 123.
R R R R R -
Section 354 with section 410 of the Financial Services and Markets Act 2000 (FSMA) Section 157 with section 410 FSMA -
BIPRU 11.2.1
Member State option not implemented
(3)
(4) Article 71 (1) (2) Paragraph Article 72 (1) (2) (3) Article 73 (1) (2) (3) Provision of BCD TITLE V CHAPTER 2 Section 2 *Subsection 2 Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE
R R G R R G R
BIPRU 11.2.2 BIPRU 11.2.4 BIPRU 11.2.6 BIPRU 8.5.9 BIPRU 8.5.10 BIPRU 8.5.11 BIPRU 8.3 SYSC 12.1.13 Transposed in (FSA Handbook Provision)
Transposed by HMT
Description
requirements
Transposed by HMT -
Transposed in (FSA Handbook Provision) GENPRU 1.3.4 COREP reporting format change to relevant parts of Handbook (in force by 31.12.12) Transposed in (FSA Handbook Provision) R -
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE
Transposed by HMT
GENPRU 2.1.40 GENPRU 2.1.45 BIPRU 3.1.5 BIPRU 4.1.16 Transposed in (FSA Handbook Provision)
R R R R
Provision of BCD TITLE V CHAPTER 2 Section 3 Article 76 Article 77 Provision of BCD TITLE V CHAPTER 2 Section 3 Subsection 1 Article 78 (1) part (1)
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for credit risk
Transposed by HMT
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for credit risk Standardised approach
GENPRU 2.1.51 BIPRU 3.1.5 BIPRU 4.1.16 Glossary Transposed in (FSA Handbook Provision)
R R R
Transposed by HMT
R R R
Provision of BCD TITLE V CHAPTER 2 Section 3 Subsection 1 third sentence (2) first sentence (2) second sentence (3)
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for credit risk Standardised approach
Transposed by HMT
R R R R R R R R
(4)
Article 79 (1) (2) (2)(c) last sentence (2) last sentence (3) Article 80 (1) (2) (3) (4) (5) (6) (7) (8) *Article 81 (1) *(2) **Regulation 22(1) of the BIPRU 3.3.1 R BIPRU 3.2.9 BIPRU 3.2.10 BIPRU 3.2.11 BIPRU 3.2.12 BIPRU 3.2.13 BIPRU 3.2.20 BIPRU 3.2.21
See implementation of Annex VI. Adopted the credit qualification approach
R R R R R R R R R R R R R -
BIPRU 3.2.22 BIPRU 3.2.23 BIPRU 3.2.24 BIPRU 3.2.25 BIPRU 3.2.26 BIPRU 3.2.27
Not implemented exercise Directive discretion in Article 80(8) not to implements
10
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for credit risk Standardised approach
Transposed by HMT
Capital Requirements Regulations 2006 (S.I. 3221/20060) Regulation 22(2) of S.I. 3221/2006 Regulation 24 of S.I. 3221/2006 Regulation 22(5) of S.I. 3221/2006 Regulation 22(5) of S.I. 3221/2006 -
R R
Provision of BCD TITLE V CHAPTER 2 Section 3 Subsection 2 Article 84 (1) (2)(a) (e) (2) last paragraph (3) (4)
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for credit risk Internal Ratings Based Approach
Transposed by HMT
BIPRU 4.1.12 BIPRU 4.2.2 BIPRU 4.2.3 BIPRU 4.2.11 BIPRU 4.2.13 11
G R R R R
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for credit risk Internal Ratings Based Approach
Transposed by HMT
(6)
Regulations 29 of S.I 3221/2006 for Article 129 and regulations 10 20 for Articles 130 132 -
BIPRU 4.1.25 -
R -
Article 85 (1) 1st paragraph (1) 2nd paragraph (1) 3rd paragraph (2) (3) (4) (5) Article 86 (1) (2) (3) (4)(a) (d) (4) last sentence (5) (6) (7) (8) (9) *Article 87 (1) st (2) 1 sentence (2) 2nd sentence (3) (4) (5) (6)
BIPRU 4.2.17 BIPRU 4.2.18 BIPRU 4.2.19 BIPRU 4.2.20 BIPRU 4.2.22 BIPRU 4.2.23 BIPRU 4.2.24 BIPRU 4.3.2 BIPRU 4.4.2 BIPRU 4.7.2 BIPRU 4.4.3 BIPRU 4.6.2 BIPRU 4.6.3 BIPRU 4.7.2 BIPRU 4.5.3 BIPRU 4.4.4 BIPRU 4.9.5 BIPRU 4.3.3 BIPRU 4.3.4 BIPRU 4.8.21 BIPRU 4.9.8 BIPRU 4.3.5 BIPRU 4.7.3 BIPRU 4.7.4 BIPRU 4.5.7 BIPRU 4.4.63 for (a) to
(c) classes
R R R R R R R R R R R R R R R R R R R R R R R R R R R
BIPRU 4.6.49 12
Provision of BCD TITLE V CHAPTER 2 Section 3 Subsection 2 (7) (8) (9) (10) *(11) *(12) Article 88 (1) (2) (3) (4) (5) (6) *Article 89 *(1) (2) Provision of BCD TITLE V CHAPTER 2 Section 3 Subsection 3 Article 90 Article 91 Article 92 (1) (2) (3) (4) (5) (6) Article 93
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for credit risk Internal Ratings Based Approach
Transposed by HMT
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for credit risk Credit mitigation
BIPRU 4.6.53 BIPRU 4.6.56 BIPRU 4.4.33 BIPRU 4.4.41 BIPRU 4.9.2 (1) BIPRU 4.9.11 BIPRU 4.9.29 BIPRU 4.9.12 BIPRU 4.3.6 BIPRU 4.3.7 BIPRU 4.9.2 (2) BIPRU 4.9.10 BIPRU 4.8.30 BIPRU 4.9.15 BIPRU 4.2.26 BIPRU 4.2.29 Transposed in (FSA Handbook Provision)
R R R R R R R R R R R R R R R R
Transposed by HMT
R R R R R R R R
BIPRU 5.2.1 BIPRU 5.2.2 BIPRU 5.2.4 BIPRU 5.2.5 BIPRU 5.2.5 BIPRU 5.2.7 BIPRU 5.2.8 BIPRU 4.10.4 as it
13
Provision of BCD TITLE V CHAPTER 2 Section 3 Subsection 3 (1) (2) (3) Provision of BCD TITLE V CHAPTER 2 Section 3 Subsection 4 Article 94 Article 95 Article 96 (1) (2) (3) (4) *Article 97 (1) *(2) (3) (4) (5) Article 98 (1) (2) Article 99
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for credit risk Credit mitigation
Transposed by HMT
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for credit risk Securitisation
BIPRU 5.2.11 BIPRU 5.2.12 BIPRU 5.2.13 Transposed in (FSA Handbook Provision)
R R R
Transposed by HMT
**Regulation 23(1) of S.I. 3221/2006 Regulation 23(3) of S.I. 3221/2006. Regulation 24 of S.I. 3221/2006 Regulation 23(4) of S.I. 3221/2006 Regulation 23(8) of S.I. 3221/2006 -
BIPRU 9.2.1 BIPRU 9.3.1 BIPRU 9.9.1 BIPRU9.9.2 BIPRU 9.9.3 BIPRU 9.9.7 BIPRU9.9.9 BIPRU 9.7.1 BIPRU 9.7.2 BIPRU 9.8.1 14
R R R R R R R R R R
Provision of BCD TITLE V CHAPTER 2 Section 3 Subsection 4 Article 100 (1) (2) Article 101 (1) (2)
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for credit risk Securitisation
Transposed by HMT
R R R
Provision of BCD TITLE V CHAPTER 2 Section 4 Article 102 (1) (2) (3) (4) Article 103 Article 104 (1) (2) (3) (4) (5) (6) Article 105 (1) (2) (3)
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for operational risk
Transposed by HMT
Regulations 29 of S.I.
BIPRU 6.2.1 BIPRU 6.2.5 BIPRU 6.2.6 BIPRU 6.2.7 BIPRU 6.2.8 BIPRU 6.2.9 BIPRU 6.3.1 BIPRU 6.4.3 BIPRU 6.4.5 BIPRU 6.4.17
Not implemented contradicts Annex X Part 2 point 1 BIPRU 6.4 sets out A Annex X Part 2
R R R R R R R R R R R G R R -
15
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Minimum own funds requirements for operational risk
Transposed by HMT
(4) Provision of BCD TITLE V CHAPTER 2 Section 5 *Article 106 (1) 1st paragraph (1) 2nd paragraph (1) 3rd paragraph *(2)(a) *(2)(b) *(2)(c) *(2)(d) *(3) *Article 107 Article 108 *Article 110 *Article 111 *(1) Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Large Exposures
3221/2006 for Article 129 and Regulations 10 20 for Articles 130 to 132 BIPRU 6.5.31 Transposed by HMT Transposed in (FSA Handbook Provision)
BIPRU 10.2.1 BIPRU 10.2.7 BIPRU 10.2.2(1) BIPRU 10.2.2(2) BIPRU 10.2.2(3) BIPRU 10.2.2 (4) BIPRU 10.2.2(5) BIPRU 10.3.15 Glossary BIPRU 10.5.1 SUP 16 Annex 24 BIPRU 10.1.1 BIPRU 10.2.9 BIPRU 10.5.6 BIPRU 10.6.32
deleted deleted
R R R R R R R R R R R R R R R G
16
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE
Transposed by HMT
CHAPTER 2 Large Exposures Section 5 2nd paragraph *Article 112 (1) *(2)
BIPRU 10.3.3(7) BIPRU 10.6.2 BIPRU 10.2.9 BIPRU 10.2.12 BIPRU 10.2.21 BIPRU 10.2.23
deleted deleted
R R R R R R R R R R R R R R R R R R -
(3) *(4) *Article 113 *(1) *(2) (3)(a) (3)(b) (3)(c) (3)(d) *(3)(e) *(3)(f)
(3)(g) (3)(h) *(3)(i) *(3)(j) *(3)(k) (3)(l) (3)(m) (3)(n) (3)(o) (3)(p) (3)(q)(i) (ii) (3)(q) last paragraph (3)(r) (3)(s) (3)(t) 1st paragraph (3)(t) 2nd paragraph (3)(t)
BIPRU 10.6.3(1) BIPRU 10.6.3(2) BIPRU 10.6.3(3) BIPRU 10.6.3(4) BIPRU 10.6.3(7)&(8) BIPRU 10.8A BIPRU 3.2.25R to BIPRU 3.2.35 BIPRU 10.5.5(3) BIPRU 10.6.3(14) BIPRU 10.6.3(15) BIPRU 10.6.3(16)
deleted deleted deleted deleted deleted deleted deleted deleted deleted deleted deleted deleted deleted deleted
17
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE
Transposed by HMT
CHAPTER 2 Large Exposures Section 5 3rd paragraph (3)(t) 4th paragraph (3)(t) 5th paragraph *(4)(a)-(b), (d)-(f) *(4)(c) *(4)(g) (h)
R R R G
*(4)(i)-(j) *Article 114 *(1) *(2) 1st paragraph (2) 2nd paragraph (2) 3rd paragraph *(2) 4th paragraph *(3) 1st paragraph (3) 2nd paragraph (3) 3rd paragraph *(3) 4th paragraph *(3) 5th paragraph (4) *Article 115 (1) (2) *Article 117 *(1) -
BIPRU 10.2.14 BIPRU 10.2.19 BIPRU 10.2.19 BIPRU 10.2.20 BIPRU 10.2.20 BIPRU 10.2.22(1) BIPRU 10.2.22(2) BIPRU 10.2.22(3) BIPRU 10.2.22(4) BIPRU 10.2.22(5)(b)
deleted
R R R R R R R R R R R R R R R G
BIPRU 10.6.3(11) BIPRU 10.6.4 BIPRU 10.6.3(12) BIPRU 10.6.28 BIPRU 10.3.3(1) BIPRU 10.3.4(5) 18
Provision of BCD TITLE V CHAPTER 2 Section 5 *Introductory paragraph (2)(a) (2)(b) (2)(c) Article 118 *Article 119 Provision of BCD TITLE V CHAPTER 2 Section 7 *Article 122a
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Large Exposures
Transposed by HMT
R R G G G R -
Transposed by HMT
*(1)
*(2) *(3)
BIPRU 9.15.1 BIPRU 9.15.3 BIPRU 9.15.4 BIPRU 9.15.5 BIPRU 9.15.6 Glossary BIPRU 9.15.7 BIPRU 9.15.8 BIPRU 9.15.3 BIPRU 9.15.9 BIPRU 9.15.10 BIPRU 9.15.11 BIPRU 9.15.12 BIPRU 9.15.13 BIPRU 9.3.21 BIPRU 9.3.22 BIPRU9.15.14 BIPRU 9.15.15 BIPRU 9.15.16 BIPRU 9.15.17 BIPRU 9.15.18 BIPRU 7.2.47B BIPRU 7.2.47C BIPRU 9.3.15 BIPRU 9.3.16 BIPRU 9.3.17 19
R R R R R R R R R R R R R G G R R R G G G G R R R
*(4)
*(5)
*(6)
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Large Exposures
Transposed by HMT
BIPRU 9.3.18 BIPRU 9.3.19 BIPRU 9.3.20 BIPRU 9.3.1A BIPRU 9.15.1 No implementation necessary Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE
R R R R R
*(8) *(9) Provision of BCD TITLE V CHAPTER 3 Article 123 Provision of BCD TITLE V CHAPTER 4 Section 1 Article 124 Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Supervision
Transposed by HMT
Transposed by HMT
(1)
(2) (3) (4) (5) Article 125 Article 126 (1) (2)
Section 138 and paragraph 6 of Schedule 1 to FSMA with section 410 FSMA As above As above As above -
BIPRU 2.3.7 BIPRU 8 Annex 1R and 4G BIPRU 8 Annex 1R and 4G BIPRU 8 Annex 1R and 4G
R -
20
Provision of BCD TITLE V CHAPTER 4 Section 1 (3) (4) Article 127 (1) (2) (3) *Article 129 *(1 ) (2) *(3) *Article 130 *(1 ) (2) Article 131 (1) (2) (3) *Article 131a *Article 132 (1) 1st and 2nd paragraph
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Supervision
Transposed by HMT
Section 410 FSMA Section 165 FSMA As above **Regulation 11 of S.I. 3221/2006 Regulations 2 9 of S.I. 3221/2006 **Regulations 10A & 10B of S.I. 3221/2006 **Regulations 14 & 16F of S.I. 3221/2006 Regulation 17(1) of S.I. 3221/2006 Regulation 15 of S.I. 3221/2006
No action necessary Member State option not implemented
BIPRU 8.1.1 -
21
Provision of BCD TITLE V CHAPTER 4 Section 1 (1) 3rd paragraph *(1) 4th paragraph (2) *(3) Article 133 (1) 1st paragraph (1) 2 paragraph (1) 3rd paragraph (2) (3) Article 136 Provision of BCD TITLE V CHAPTER 4 Section 2 Article144 Provision of BCD TITLE V CHAPTER 5 Article 145 (1) (2) (3)
nd
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Supervision
Transposed by HMT
Regulation 12 of S.I. 3221/2006 Regulation 11(2) of S.I. 3221/2006 Regulation 11(2) of S.I. 3221/2006 Regulation 17(2) of S.I. 3221/2006 Regulation 26 of S.I. 3221/2006 Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Disclosure by competent authorities
BIPRU 8.5.4
Member State option not implemented
R R R R -
Transposed by HMT
Transposed by HMT
R R R R
Provision of BCD TITLE V CHAPTER 5 (4) Article 146 (1) (2) (3) Article 147 (1) (2) Article148 Article149 Provision of BCD TITLE VII CHAPTER 1 Article 152 *Article 153 *Article154 Article155 ANNEXURES Provision of BCD Annex II Annex II Provision of BCD
Description
PRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURE Disclosure by credit institutions
Transposed by HMT
BIPRU 11.3.4 BIPRU 11.3.5 BIPRU 11.3.6 BIPRU 11.3.7 BIPRU 11.3.8 BIPRU 11.3.9 BIPRU 11.3.10 -
R R R R R R R -
Transposed by HMT
Description
CLASSIFICATION OF OFFBALANCE-SHEET ITEMS
Transposed by HMT -
Transposed in (FSA Handbook Provision) BIPRU 3.7.2 Transposed in (FSA Handbook Provision) R
Description
THE TREATMENT OF COUNTERPARTY CREDIT OF DERIVATIVE INSTRUMENTS, REPURCHASE TRANSACTIONS, SECURITIES OR COMMODITIES LENDING OR BORROWING TRANSACTIONS, LONG SETTLEMENT TRANSACTIONS AND MARGIN LENDING TRANSACTIONS Definitions
Transposed by HMT
Annex III
*PART 1
23
Provision of BCD
Description
THE TREATMENT OF COUNTERPARTY CREDIT OF DERIVATIVE INSTRUMENTS, REPURCHASE TRANSACTIONS, SECURITIES OR COMMODITIES LENDING OR BORROWING TRANSACTIONS, LONG SETTLEMENT TRANSACTIONS AND MARGIN LENDING TRANSACTIONS General terms
Transposed by HMT
Annex III
Glossary Glossary BIPRU 13.3.4 Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary Glossary
R -
Point 3 Point 4 *Point 5 Point 6 Point 7 Point 8 Point 9 Point 10 Point 11 Point 12 Point 13
Distribution
Point 14 Point 15 Point 16 Point 17 Point 18 Point 19 Point 20 Point 21 Point 22 Point 23 Point 24 Point 25
CCR related risks
24
Provision of BCD
Description
THE TREATMENT OF COUNTERPARTY CREDIT OF DERIVATIVE INSTRUMENTS, REPURCHASE TRANSACTIONS, SECURITIES OR COMMODITIES LENDING OR BORROWING TRANSACTIONS, LONG SETTLEMENT TRANSACTIONS AND MARGIN LENDING TRANSACTIONS Choice of the method
Transposed by HMT
Annex III
*PART 2 Point 1 1st sentence Point 1 Point 1 2nd paragraph 1st sentence Point 2 *Point 3 Point 4 Point 5 BIPRU 13.3.10 BIPRU 13.3.2 BIPRU 8.7.8 BIPRU 13.6.6 BIPRU 13.3.14 BIPRU 13.3.15 BIPRU 13.3.16 BIPRU 13.3.8 BIPRU 13.3.13 in
respect of financial derivatives and long settlement transactions BIPRU 13.8.8 in respect of SFTs
R R R R R R R R R
Point 6
R R R
Transposed by HMT
Annex III
PART 3 Step (a) Step (b) part Step (b) part Table 1 Table 1 footnote 25 Table 1 footnote 26 Table 1 footnote 27 part BIPRU 13.4.2 BIPRU 13.4.3 BIPRU 13.4.4 BIPRU 13.4.5 BIPRU13.4.6 BIPRU 13.4.7 BIPRU 13.4.8 25 R R R R R R R
Provision of BCD
Description
THE TREATMENT OF COUNTERPARTY CREDIT OF DERIVATIVE INSTRUMENTS, REPURCHASE TRANSACTIONS, SECURITIES OR COMMODITIES LENDING OR BORROWING TRANSACTIONS, LONG SETTLEMENT TRANSACTIONS AND MARGIN LENDING TRANSACTIONS
Transposed by HMT
Annex III
R R R
Provision of BCD
Description
THE TREATMENT OF COUNTERPARTY CREDIT OF DERIVATIVE INSTRUMENTS, REPURCHASE TRANSACTIONS, SECURITIES OR COMMODITIES LENDING OR BORROWING TRANSACTIONS, LONG SETTLEMENT TRANSACTIONS AND MARGIN LENDING TRANSACTIONS Original Exposure Method
Transposed by HMT
Annex III
Transposed by HMT
Not implemented
Annex III
PART 5 Point 1 first sentence Point 1 second sentence Point 1 part Point 1 part Point 1 part BIPRU 13.5.1 BIPRU 13.5.24 BIPRU 13.5.25 BIPRU 13.5.26 BIPRU 13.5.27 26 R R R R R
Provision of BCD
Description
THE TREATMENT OF COUNTERPARTY CREDIT OF DERIVATIVE INSTRUMENTS, REPURCHASE TRANSACTIONS, SECURITIES OR COMMODITIES LENDING OR BORROWING TRANSACTIONS, LONG SETTLEMENT TRANSACTIONS AND MARGIN LENDING TRANSACTIONS
Transposed by HMT
Annex III
PART 5 Point 2 Point 3 Point 4 Points 5 - 9 Point 10 Point 11 Point 12 Point 13 Table 4 Point 14 *Point 15 Point 16 Point 17 part Point 17 part Point 18 Table 5 Point 19 part Point 19 part Point 20 Point 21 Provision of BCD Description
THE TREATMENT OF COUNTERPARTY CREDIT OF DERIVATIVE INSTRUMENTS, REPURCHASE TRANSACTIONS, SECURITIES OR COMMODITIES LENDING OR BORROWING TRANSACTIONS, LONG SETTLEMENT TRANSACTIONS AND MARGIN LENDING TRANSACTIONS Internal Model Method
Transposed by HMT
BIPRU 13.5.2 BIPRU 13.5.3 BIPRU 13.5.4 BIPRU 13.5.6 BIPRU 13.5.8 BIPRU 13.5.7 BIPRU 13.5.11 BIPRU 13.5.12 BIPRU 13.5.13 BIPRU 13.5.14 BIPRU 13.5.6 BIPRU 13.5.22 BIPRU 13.5.18 BIPRU 13.5.16 BIPRU 13.5.17 BIPRU 13.5.21 BIPRU 13.5.22 BIPRU 13.5.9 BIPRU 13.5.10 BIPRU 13.5.20 BIPRU 13.5.19 Transposed in (FSA Handbook Provision)
R R R R R R R R R R R R R R R R R R R R R
Annex III
PART 6 Point 1 part Point 1 part Point 1 third sentence BIPRU 13.6.7 BIPRU 13.6.8 BIPRU 13.6.12 R R R
27
Provision of BCD
Description
THE TREATMENT OF COUNTERPARTY CREDIT OF DERIVATIVE INSTRUMENTS, REPURCHASE TRANSACTIONS, SECURITIES OR COMMODITIES LENDING OR BORROWING TRANSACTIONS, LONG SETTLEMENT TRANSACTIONS AND MARGIN LENDING TRANSACTIONS
Transposed by HMT
Annex III
PART 6 Point 2 Point 2 first sentence Point 2 second sentence Point 3 first sentence Point 3 second sentence Point 3 nd 2 sentence Point 4 part Point 4 part Point 4 part Point 4 part Point 4 part
Exposure value
CCR Control
BIPRU 13.6.13 Glossary BIPRU 13.5.2 BIPRU 13.6.9 BIPRU 13.6.10 BIPRU 13.6.11 BIPRU 8.7.9
As far as it relates to Groups
R R G R R G R G G R G R R R R R R R R R G R R R R R R R R R R R R
BIPRU 13.6.17 BIPRU 13.6.18 BIPRU 13.6.19 BIPRU 13.6.20 BIPRU 13.6.21 BIPRU 13.6.22 BIPRU 13.6.23 BIPRU 13.6.24 BIPRU 13.6.31 BIPRU 13.6.25 BIPRU 13.6.26 BIPRU 13.6.27 BIPRU 13.6.28 BIPRU 13.6.29 BIPRU 13.6.9 BIPRU 13.6.33 BIPRU 13.6.34 BIPRU 13.6.35 BIPRU 13.6.30 BIPRU 13.6.38 BIPRU 13.6.40 BIPRU 13.6.41 BIPRU 13.6.42 BIPRU 13.6.43 BIPRU 13.6.44 BIPRU 13.6.45 BIPRU 13.6.46
Point 5 Point 6 Point 7 first part Point 7 second part Point 7 third part Point 8 Point 9 first part Point 9 second part Point 10 Point 11 Point 12 part Point 12 part Point 13 Point 14 Point 15 Point 16 Point 17 Point 18 Point 19 Point 20 Point 21 Point 22
28
Provision of BCD
Description
THE TREATMENT OF COUNTERPARTY CREDIT OF DERIVATIVE INSTRUMENTS, REPURCHASE TRANSACTIONS, SECURITIES OR COMMODITIES LENDING OR BORROWING TRANSACTIONS, LONG SETTLEMENT TRANSACTIONS AND MARGIN LENDING TRANSACTIONS
Transposed by HMT
Annex III
Stress testing
BIPRU 13.6.47 BIPRU 13.6.48 BIPRU 13.6.49 BIPRU 13.6.50 BIPRU 13.6.51 BIPRU 13.6.52 BIPRU 13.6.53 BIPRU 13.6.54 BIPRU 13.6.55 BIPRU 13.6.56 BIPRU 13.6.57 BIPRU 13.6.58 BIPRU 13.6.59 BIPRU 13.6.60 BIPRU 13.6.61 BIPRU 13.6.63 BIPRU 13.6.64 BIPRU 13.6.65 BIPRU 13.6.66 BIPRU 13.6.67 BIPRU 13.6.68
R R R R R R R R R R R R R R R R R R R R G
29
Provision of BCD
Description
THE TREATMENT OF COUNTERPARTY CREDIT OF DERIVATIVE INSTRUMENTS, REPURCHASE TRANSACTIONS, SECURITIES OR COMMODITIES LENDING OR BORROWING TRANSACTIONS, LONG SETTLEMENT TRANSACTIONS AND MARGIN LENDING TRANSACTIONS Contractual netting (contracts for novation and other netting agreement Types of netting that competent authorities may recognise
Transposed by HMT
Annex III
PART 7 (a)
Point (a) part Point (a) part Point (a) part Point (a) part (b) Conditions for recognition Point (b) part Point (b) part Point (b) part Point (b) part Point (b) part Point (b) part (c) Effects of recognition (i) (ii) part (ii) part (ii) part Table 6 Provision of BCD *Annex V 1 Point 1 2 TREATMENT OF RISKS Point 2 3 CREDIT AND COUNTERPARTY RISK Point 3 Point 4 Description
TECHNICAL CRITERIA CONCERNING THE ORGANISATION AND TREATMENT OF RISK GOVERNANCE
Transposed by HMT
BIPRU 13.7.2 BIPRU 13.7.3 BIPRU 13.7.4 BIPRU 13.7.5 BIPRU 13.7.6 BIPRU 13.7.7 BIPRU 13.7.8 BIPRU 13.7.9 BIPRU 13.7.10 BIPRU 13.7.11 BIPRU 13.4.16 BIPRU 13.4.17 BIPRU 13.4.18 BIPRU 13.4.19
Not implemented goes with Part 4
R R R R R R R R R R R R R R
SYSC 3.2.28 SYSC 5.1.7 SYSC 10.1.15 SYSC 3.2.29 SYSC 7.1.4 SYSC 3.2.30 SYSC 7.1.9 SYSC 3.2.31
R R G R R R R R
30
Description
TECHNICAL CRITERIA CONCERNING THE ORGANISATION AND TREATMENT OF RISK
Transposed by HMT
Point 5 4 RESIDUAL RISK Point 6 5 CONCENTRATION RISK Point 7 6 SECURITISATION RISK *Point 8 Point 9 7 MARKET RISK Point 10 8 NON-TRADING ACTIVITIES Point 11 9 OPERATIONAL RISK
INTEREST RATE RISK ARISING FROM
SYSC 7.1.10 SYSC 3.2.32 SYSC 7.1.11 SYSC 3.2.33 SYSC 7.1.13 BIPRU 10.12.2 BIPRU 9.1.6 BIPRU 9.1.9 BIPRU 9.13.21 SYSC 3.2.34 SYSC 7.1.14 BIPRU 1.2.21 SYSC 3.2.25 SYSC 7.1.15 SYSC 3.2.35 SYSC 4.1.7 SYSC 7.1.15 SYSC 3.2.26 BIPRU 12.3.4 BIPRU 12.3.5 BIPRU 12.3.8 BIPRU 12.3.27 BIPRU 12.3.22A BIPRU 12.3.22B BIPRU 12.4.-2 BIPRU 12.4.-1 BIPRU 12.4.5A BIPRU 12.4.10 BIPRU 12.4.11 Transposed in (FSA Handbook Provision)
R R R R R
R G R R R R R R R R R R R R R R R R R R R R R
Point 12 Point 13 10 LIQUIDITY RISK *Point 14 *Point 14a *Point 15 *Point 16 *Point 17 *Point 18 *Point 19 *Point 20 *Point 21 *Point 22 Provision of BCD Annex VI Part 1 1 Description
STANDARDISED APPROACH RISK WEIGHTS EXPOSURES TO CENTRAL GOVERNMENTS OR CENTRAL BANKS
Transposed by HMT
31
Description
STANDARDISED APPROACH RISK WEIGHTS Treatments
Transposed by HMT
BIPRU 3.4.1 BIPRU 3.4.2 BIPRU 3.4.3 BIPRU 3.4.4 BIPRU 3.4.5 BIPRU 3.4.6 BIPRU 3.4.7 BIPRU 3.4.8 BIPRU 3.4.9
R R R R R R R R R
2 GOVERNMENTS OR LOCAL Point 8 Point 9 Point 10 Point 11 3 BODIES AND NON-COMMERCIAL 3.1 Point 12 3.2 Public Sector Entries Point 13 Point 14 Point 15 Point 16 Point 17 4 DEVELOPMENT BAMKS 4.1 Scope Point 18 4.2 Treatment Point 19 Point 20 Point 20 (a) (l) Point 21 5 EXPOSURES TO INTERNATIONAL
ORGANISATIONS EXPOSURES TO MULTILATERAL UNDERTAKINGS Treatment EXPOSURES TO ADMINISTRATIVE
EXPOSURES TO REGIONAL
BIPRU 3.4.10 BIPRU 3.4.15 BIPRU 3.4.16 BIPRU 3.4.17 BIPRU 3.4.18 BIPRU 3.4.19
R R G R R R
BIPRU 3.4.21 BIPRU 3.4.22 BIPRU 3.4.23 BIPRU 3.4.24 BIPRU 3.4.25 BIPRU 3.4.26
R R R R R R
Glossary BIPRU 3.4.27 BIPRU 3.4.28 Glossary BIPRU 3.4.29 BIPRU 3.4.30
R R R R
32
Description
STANDARDISED APPROACH RISK WEIGHTS Treatment
Transposed by HMT
BIPRU 3.4.32 BIPRU 3.4.11 (2) BIPRU 3.4.33 BIPRU 3.4.11 (1) BIPRU 3.4.12 BIPRU 3.4.13 BIPRU 3.4.14 BIPRU 3.4.34 BIPRU 3.4.35 BIPRU 3.4.36 BIPRU 3.4.37 BIPRU 3.4.38 BIPRU 3.4.39
Not specifically implemented. Incorporated in implementation of points 34 - 36
R R R R R R R R R R R R R
Point 26 Table 3 Point 27 Point 28 6.4 Credit assessment based method Point 29 Table 4 Point 30 Point 31 Table 5 Point 32 6.5 Interaction with short-term credit
assessment
Point 33
BIPRU 3.4.40 BIPRU 3.4.41 BIPRU 3.4.42 BIPRU 3.4.44 BIPRU 3.4.45 BIPRU 3.4.46 BIPRU 3.4.47 BIPRU 3.4.48 BIPRU 3.4.50 BIPRU 3.4.51 BIPRU 3.4.52
R R R R R R R R R R R
RETAIL EXPOSURES
33
Description
STANDARDISED APPROACH RISK WEIGHTS
Transposed by HMT -
Transposed in (FSA Handbook Provision) BIPRU 3.4.53 BIPRU 3.4.55 BIPRU 3.4.56 BIPRU 3.5.57 BIPRU 3.4.58 BIPRU 3.4.60 BIPRU 3.4.61 BIPRU 3.4.63 BIPRU 3.4.89 BIPRU 3.4.91 BIPRU 3.4.90 BIPRU 3.4.92 BIPRU 3.4.93 BIPRU 3.4.93 BIPRU 3.4.93 BIPRU 3.4.91 BIPRU 3.4.92 BIPRU 3.4.94 BIPRU 3.4.94 BIPRU 3.4.94 BIPRU 3.4.96 BIPRU 3.4.97
Discretion not to implement
R R R R R R R R R R R R R R R R R R R R R R R R
Point 45 Point 46 Point 47 Point 48 Point 49 Point 50 9.2 Exposures secured by mortgages on
commercial real estate
Point 51 Point 52 Point 53 Point 54 Point 55 Point 56 Point 57 Point 58 Point 59 Point 60 10 PAST DUE ITEMS Point 61 Point 62 Point 63 Point 64 Point 65 11 ITEMS BELONGING TO
BIPRU 3.4.104 BIPRU 3.4.102 BIPRU 3.4.107 BIPRU 3.4.108 BIPRU 3.4.109 BIPRU 3.4.110 BIPRU 3.4.111
R R R R R R R
SECURITISATION POSITIONS
34
Description
STANDARDISED APPROACH RISK WEIGHTS CORPORATES WITH A SHORT-TERM CREDIT ASSESSMENT
Transposed by HMT
R R
Point 74 Point 75 Table 8 Point 76 Point 77 Point 78 Point 79 Point 80 Point 81 16 OTHER ITEMS 16.1 Treatment Point 82 Point 83 Point 84 Point 85 Point 86 Point 87 Point 88 Point 89 *Point 90 Provision of BCD Annex VI Part 2 1 1.1 Point 1 Description
STANDARDISED APPROACH Recognition of ECAIs and mapping of their credit assessments METHODOLOGY Objectivity
Transposed by HMT
BIPRU 3.4.115 BIPRU 3.4.116 BIPRU 3.4.117 BIPRU 3.4.118 BIPRU 3.4.121 BIPRU 3.4.122 BIPRU 3.4.123 BIPRU 3.4.124 BIPRU 3.4.125 BIPRU 3.4.127 BIPRU 3.4.128 BIPRU 3.4.129
Chose not to implement
R R R R R R R R R R R R R R R R R
BIPRU 3.4.130 BIPRU 3.4.131 BIPRU 3.4.132 BIPRU 3.4.133 BIPRU 3.4.134A Transposed in (FSA Handbook Provision)
1.2 Independence Point 2 Point 3 (a) (d) 1.3 Overview Point 4 Point 5 (a) (c) Point 6 1.4 Transparency and disclosure
35
Description
STANDARDISED APPROACH Recognition of ECAIs and mapping of their credit assessments
Transposed by HMT
Point 7 2 INDIVIDUAL CREDIT ASSESSMENTS 2.1 Credibility and market acceptance Point 8 Point 9 (a) (d) 2.2 Transparency and Disclosure Point 10 Point 11 3 'MAPPING' Point 12 Point 13 Point 14 Point 15 Point 16 Provision of BCD Annex VI Part 3 Description
STANDARDISED APPROACH Use of ECAI's credit assessments for determination of risk weights TREATMENT
As above Schedule 1, Part 2 of S.I. 3221/2006 As above As above As above Schedule 2 to S.I. 3221/2006 As above As above As above As above Transposed by HMT
1 Point 1 Point 2 Point 3 Point 4 Point 5 Point 6 Point 7 2 ISSUER AND ISSUE CREDIT
ASSESSMENT
BIPRU 3.6.4 BIPRU 3.6.5 BIPRU 3.6.6 BIPRU 3.6.7 BIPRU 3.6.8 BIPRU 3.6.9 BIPRU 3.6.10 BIPRU 3.6.12 BIPRU 3.6.13 BIPRU 3.6.14 BIPRU 3.6.15 BIPRU 3.6.16 BIPRU 3.6.17 BIPRU 3.6.18 BIPRU 3.6.19
R R R R R R R R R R R R R R R
36
Provision of BCD Annex VI Part 3 Point 16 Point 17 Provision of BCD Annex VII Part 1 1
Description
STANDARDISED APPROACH Use of ECAI's credit assessments for determination of risk weights
Transposed by HMT
Description
INTERNAL RATINGS BASED APPROACH Risk weighted exposure amounts and expected loss amounts CALCULATION OF RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT RISK
R R
Transposed by HMT
Point 1 Point 2
Risk weighted exposure amounts for central governments and central banks
Not specifically implemented. Implementation is in implementation of Part 2 and 3 Not specifically implemented. Implementation is in implementation of Points 3 28
1.1 exposure to corporates, institutions and Point 3 Point 3 calculation Point 4 Point 5 1st paragraph and calculation Point 5 nd 2 paragraph Point 6 Table 1 Point 7 Point 8 Point 9 1.2 retail exposures Point 10 st 1 sentence Point 10
Risk weighted exposure amounts for
BIPRU 4.4.57 BIPRU 4.4.58 BIPRU 4.4.79 BIPRU 4.4.59 BIPRU 4.4.60 BIPRU 4.5.6 BIPRU 4.5.8 BIPRU 4.5.9 BIPRU 4.5.10 BIPRU 4.5.8 BIPRU 4.5.9 BIPRU 4.5.10 BIPRU 4.8.16 BIPRU 4.8.17 BIPRU 4.9.3 BIPRU 4.6.41 BIPRU 4.6.42
R R R R R R R R R R R R R R R R R
37
Provision of BCD Annex VII Part 1 calculation Point 11 Point 12 Point 13 Point 14 Point 15 Point 16
Description
INTERNAL RATINGS BASED APPROACH Risk weighted exposure amounts and expected loss amounts
Transposed by HMT
BIPRU 4.6.57 BIPRU 4.6.43 BIPRU 4.6.44 BIPRU 4.8.18 BIPRU 4.8.19 BIPRU 4.8.20 BIPRU 4.7.5 BIPRU 4.7.6 BIPRU 4.7.9 BIPRU 4.7.10 BIPRU 4.7.11 BIPRU 4.7.14 BIPRU 4.7.15 BIPRU 4.7.16 BIPRU 4.7.24 BIPRU 4.7.25 BIPRU 4.9.6
R R R R R R R R R R R R R R R R R
1.3 equity exposures Point 17 Point 18 1.3.1 Simple risk weight approach Point 19 Point 20 Point 21 1.3.2 PD/LGD approach Point 22 Point 23 Point 24 1.3.3 Internal models approach Point 25 Point 26
1.4 other non credit-obligation assets Point 27 2 Point 28 3 Point 29 Point 30 1st paragraph Point 30 Calculation Point 31 1st paragraph Point 31 2nd paragraph Table 2 Point 32
CALCULATION OF RISK WEIGHTED EXPOSURE AMOUNTS FOR DILUTION RISK OF PURCHASED RECEIVABLES
BIPRU 4.8.21
Not specifically implemented. Incorporated in implementing Part 2 and 3
R R
BIPRU 4.4.61 BIPRU 4.6.47 BIPRU 4.4.62 BIPRU 4.6.48 BIPRU 4.5.12 BIPRU 4.5.13 BIPRU 4.5.14 BIPRU 4.5.13 BIPRU 4.7.12 38
R R R R R R
Description
INTERNAL RATINGS BASED APPROACH Risk weighted exposure amounts and expected loss amounts
Transposed by HMT
BIPRU 4.7.17 BIPRU 4.7.26 BIPRU 4.8.30 BIPRU 4.3.8 Transposed in (FSA Handbook Provision)
R R R R
Transposed by HMT
Description
INTERNAL RATINGS BASED APPROACH PD, LGD and Maturity
1.1 Point 2 Point 3 Point 4 Point 5 Point 6 Point 7 1.2 LGD Point 8 part Point 8 (e) (g) Point 8 last paragraph Point 9 Point 10 Point 11 1.3 Maturity Point 12 Point 13 Point 14 first part Point 14 last paragraph
BIPRU 4.4.64 BIPRU 4.8.22 BIPRU 4.4.65 BIPRU 4.4.66 BIPRU 4.4.42 BIPRU 4.8.23 BIPRU 4.4.34 BIPRU 4.8.25
R R R R R R R R R R R R R R R R G
BIPRU 4.4.35 BIPRU 4.8.25 BIPRU 4.8.26 BIPRU 4.4.43 BIPRU 4.4.80
Not implemented. Exercise of discretion in point 12 to apply to point 13
39
Description
INTERNAL RATINGS BASED APPROACH PD, LGD and Maturity
Transposed by HMT
Point 15 Point 16 Point 16(g) 2. RETAIL EXPOSURES 2.1 PD Point 17 Point 18 Point 19 Point 20 2.2 LGD Point 21 Point 22 Point 23 3. PD/LGD METHOD 3.1 PD Point 24 3.2 LGD Point 25 Point 26 3.3 Maturity Point 27
EQUITY EXPOSURES SUBJECT TO
BIPRU 4.4.70 BIPRU 4.4.81 BIPRU 4.6.50 BIPRU 4.6.51 BIPRU 4.8.24 BIPRU 4.6.52 BIPRU 4.8.27 BIPRU 4.6.54 BIPRU 4.6.58
R R R R R R R R R
R R R R
Provision of BCD Annex VII Part 3 1 Point 1 Point 2 Point 3 Point 4 Point 5 Point 6 Point 7 Point 8 Point 9 (a) first
Description
INTERNAL RATINGS BASED APPROACH Exposure value EXPOSURES TO CORPORATES, INSTITUTIONS, CENTRAL GOVERNMENTS AND CENTRAL BANKS AND RETAIL EXPOSURES
Transposed by HMT
BIPRU 4.4.71 BIPRU 4.4.73 BIPRU 4.4.74 BIPRU 4.4.75 BIPRU 4.4.78 BIPRU 4.8.28 BIPRU 4.4.76 BIPRU 4.4.77 BIPRU 4.4.37
R R R R R R R R R
40
Description
INTERNAL RATINGS BASED APPROACH Exposure value
Transposed by HMT
Part 3 paragraph, (b), (c) first paragraph and (d) Point 9 (a) last paragraph Point 9 (c) last paragraph Point 9 (e) Point 10 Point 11 2 EQUITY EXPOSURE Point 12 (a) (c) 3 Point 13 Provision of BCD Annex VII Part 4 Description
Transposed by HMT
BIPRU 4.6.44 BIPRU 4.8.29 BIPRU 4.4.45 BIPRU 4.4.38 BIPRU 4.4.39 BIPRU 4.7.7 BIPRU 4.9.9
R R R R R R R
1 Point 1 Point 2 Point 3 1.1 Structure of rating system Point 4 1.1.1 Point 5 Point 6 Point 7 Point 8 Point 9 Point 10 Point 11 Point 12 1.1.2 Retail exposures Point 13 Point 14 Point 15 1st sentence Point 15 2nd sentence
INTERNAL RATINGS BASED APPROACH Minimum requirements for IRB Approach RATING SYSTEM
BIPRU 4.3.25 BIPRU 4.3.26 BIPRU 4.3.27 BIPRU 4.3.28 BIPRU 4.4.6 BIPRU 4.4.7 BIPRU 4.4.8 BIPRU 4.4.9 BIPRU 4.4.48 BIPRU 4.4.49 BIPRU 4.4.50 BIPRU 4.5.5 BIPRU 4.6.6 BIPRU 4.6.7 BIPRU 4.6.9 BIPRU 4.8.2
R R R R R R R R R R R R R R R R
41
Description
INTERNAL RATINGS BASED APPROACH Minimum requirements for IRB Approach
Transposed by HMT
Point 16 1.2 Assignment to grades or pools Point 17 1st sentence Point 17(a) Point 17(b) Point 17(c) Point 18 1.3 Assignment of exposure 1.3.1 central governments and central banks Point 19 Point 20 Point 21 Point 22 Point 23 1.3.2 Retail exposures Point 24 1.3.3 Overrides Point 25 1.4 Integrity of assignment process 1.4.1 central government and central banks Point 26 Point 27 Point 28 1.4.2 Retail exposures Point 29 1.5 Use of models Point 30 1.6 Documentation of rating systems Point 31 Point 32 Point 33 Point 34 Point 35 1.7 Data maintenance Point 36 1.7.1 Point 37 Point 38 1.7.2 Retail exposure Point 39
Exposures to corporates, institutions and Exposures to corporates, institutions and
BIPRU 4.6.11 BIPRU 4.3.43 BIPRU 4.3.44 BIPRU 4.3.46 BIPRU 4.3.47 BIPRU 4.3.48
R R R R R R
BIPRU 4.4.11 BIPRU 4.4.51 1st sentence BIPRU 4.5.5 BIPRU 4.4.12 BIPRU 4.4.13 BIPRU 4.6.12 BIPRU 4.3.50
R R R R R R R
BIPRU 4.4.15 BIPRU 4.4.16 BIPRU 4.4.18 BIPRU 4.6.14 BIPRU 4.3.51
R R R R R R R R R R R R R R
BIPRU 4.3.19 BIPRU 4.3.21 BIPRU 4.3.22 BIPRU 4.3.24 BIPRU 4.3.51 BIPRU 4.3.54 BIPRU 4.4.21 BIPRU 4.4.53 BIPRU 4.6.18
42
Description
INTERNAL RATINGS BASED APPROACH Minimum requirements for IRB Approach Stress tests used in assessment of capital adequacy
Transposed by HMT
Point 40 Point 41 Point 42 2 RISK QUANTIFICATION Point 43 2.1 Definition of default Point 44
BIPRU 4.3.39 BIPRU 4.3.40 BIPRU 4.3.40 BIPRU 4.3.73 BIPRU 4.3.56 BIPRU 4.3.57 BIPRU 4.6.21 BIPRU 4.6.20 BIPRU 4.4.22 BIPRU 4.3.63 BIPRU 4.3.70 BIPRU 4.3.71 BIPRU 4.4.22 BIPRU 4.6.20 BIPRU 4.3.74 BIPRU 4.3.83 BIPRU 4.3.84 BIPRU 4.3.85 BIPRU 4.3.83 BIPRU 4.8.5 BIPRU 4.3.88 BIPRU 4.3.90 BIPRU 4.3.91 BIPRU 4.3.92 BIPRU 4.3.94
R R R R R R R R R R R R R R R R R R R R R R R R
Point 45 Point 46 Point 47 Point 48 2.2 Overall requirements for estimation Point 49 Point 50 Point 51 Point 52 1st paragraph Point 52 nd 2 paragraph Point 53 Point 54 Point 55 Point 56 Point 57 Point 58 2.2.1 Requirements specific to PD estimation
Exposures to corporates, institutions and central governments and central banks
BIPRU 4.4.24 BIPRU 4.8.7 BIPRU 4.8.8 BIPRU 4.4.25 BIPRU 4.4.27 BIPRU 4.4.28 BIPRU 4.4.30 BIPRU 4.4.31 BIPRU 4.7.19
R R R R R R R R R
43
Provision of BCD Annex VII Part 4 Point 67 Point 68 Point 69 1st sentence and(a)-(b) Point 69 last sentence Point 70 Point 71 sentences 1 and 2 Point 71 3rd sentence Point 72 2.2.2 Point 73 Point 74 Point 75 Point 76 Point 77 Point 78 Point 79 Point 80 Point 81
Description
INTERNAL RATINGS BASED APPROACH Minimum requirements for IRB Approach Retail exposures
Transposed by HMT
BIPRU 4.6.24 BIPRU 4.6.25 BIPRU 4.6.26 BIPRU 4.8.6 BIPRU 4.6.27 BIPRU 4.6.28 BIPRU 4.6.29 BIPRU 4.6.30 BIPRU 4.3.99 BIPRU 4.3.103 BIPRU 4.3.116 BIPRU 4.3.117 BIPRU 4.3.118 BIPRU 4.3.120 BIPRU 4.3.121 BIPRU 4.3.122 BIPRU 4.3.123 BIPRU 4.4.54 BIPRU 4.6.31 BIPRU 4.6.32 BIPRU 4.8.9 BIPRU 4.6.33 BIPRU 4.6.34
R R R R R R R R R R R R R R R R R R R R R R R
Point 82
Retail exposures
Point 83 Point 84 Point 85 Point 86 st 1 sentence Point 86 nd 2 sentence 2.2.3 factor estimates Point 87 Point 88 Point 89 Point 90 Point 91 Point 92
BIPRU 4.3.125 BIPRU 4.3.127 BIPRU 4.3.128 BIPRU 4.3.129 BIPRU 4.3.130 BIPRU 4.3.131
R R R R R R
44
Description
INTERNAL RATINGS BASED APPROACH Minimum requirements for IRB Approach
Transposed by HMT
Retail exposure
R R R R
Point 94 Point 95 1st sentence Point 95 2nd sentence 2.2.4 effect of guarantees and credit Point 96 Point 97 Point 98 Point 99 Point 100
Adjustment criteria Minimum requirements for assessing the
BIPRU 4.10.41 BIPRU 4.10.40 BIPRU 4.10.42 BIPRU 4.10.43 BIPRU 4.10.44 BIPRU 4.10.45 BIPRU 4.10.46 BIPRU 4.10.47 BIPRU 4.10.48
R R R R R R R R R
Point 103 Point 104 2.2.5 receivables Point 105 Point 106
Effectiveness of monitoring systems Minimum requirements for purchased Legal certainty
BIPRU 4.8.11 BIPRU 4.8.12 BIPRU 4.8.13 BIPRU 4.8.14 BIPRU 4.8.15 BIPRU 4.3.29 BIPRU 4.3.33 BIPRU 4.3.35 BIPRU 4.3.36 BIPRU 4.3.37
R R R R R R R R R R
Point 109 3 Point 110 Point 111 Point 112 Point 113 Point 114 4 4.1
CALCULATION OF RISK WEIGHTED EXPOSURE AMOUNTS FOR EQUITY EXPOSURES UNDER THE INTERNAL MODEL APPROACH Capital requirement and risk
45
Description
INTERNAL RATINGS BASED APPROACH Minimum requirements for IRB Approach quantification
Transposed by HMT
Point 115 4.2 Risk management process and controls Point 116 4.3 Validation and documentation Point 117 Point 118 Point 119 Point 120 Point 121 Point 122 Point 123 5 OVERSIGHT 5.1 Corporate Governance Point 124 Point 125 Point 126 Point 127 5.2 Credit risk control Point 128 Point 129 Point 130(a)- (e) Point 130 last paragraph 5.3 Internal Audit Point 131
CORPORATE GOVERNANCE AND
BIPRU 4.7.27 BIPRU 4.7.28 BIPRU 4.7.29 BIPRU 4.7.30 BIPRU 4.7.31 BIPRU 4.7.32 BIPRU 4.7.33 BIPRU 4.7.34 BIPRU 4.7.35
R R R R R R R R R
BIPRU 4.3.9 BIPRU 4.3.11 BIPRU 4.3.13 BIPRU 4.3.14 BIPRU 4.3.15 BIPRU 4.3.16 BIPRU 4.3.17 BIPRU 4.3.18 BIPRU 4.3.38
R R R R R R R R R
Description
CREDIT RISK MITIGATION Eligibility
Transposed by HMT -
Point 2 1 FUNDED CREDIT PROTECTION 1.1 On-balance sheet netting Point 3 Point 4 1.2 Master netting agreements covering
repurchase transactions and/or
46
Description
CREDIT RISK MITIGATION Eligibility securities or commodities lending or borrowing transactions and/or other capital market-driven transactions
Transposed by HMT
Point 5 1.3 Collateral Point 6 1.3.1 Eligibility under all approaches and
methods
BIPRU 5.6.1 BIPRU 5.4.1 BIPRU 5.4.2 BIPRU 5.4.3 BIPRU 5.4.4 BIPRU 5.4.5 BIPRU 5.4.6 BIPRU 5.4.7 BIPRU 5.4.8 BIPRU 4.10.5 BIPRU 4.10.6 BIPRU 4.10.11 BIPRU 4.10.12 BIPRU 4.10.7 BIPRU 4.10.9
FSA discretion not to implement for property in the UK N/A as point 17 not implemented for UK property
R R R R R R R R R R R R R R R R R R R
Point 7 Part Point 7 Part Point 7 Part Point 8 Point 9 Point 10 1.3.2 Additional eligibility under the Financial
Collateral comprehensive Method
Point 12 (a) Real estate collateral Point 13 Point 14 Point 15 Point 16 Point 17 Point 18 Point 19 (b) Point 20 (c) Point 21 (d) Point 22 1.4 1.4.1
Receivables Other physical collateral Leasing Other funded credit protection Cash on deposit with, or cash assimilated instruments held by a third party institution
BIPRU 5.5.1
47
Description
CREDIT RISK MITIGATION Eligibility
Transposed by HMT -
Point 25 2 UNFUNDED CREDIT PROTECTION 2.1 Eligibility of protection providers under all
approaches
Point 26 (a) (g)(i) Point 26 (g)(ii) Point 27 Point 28 2.2 Eligibility of protection providers under the
IRB Approach which qualify for the treatment set out in Annex VII, Part 1, point 4
R R R -
Point 29 3 TYPES OF CREDIT DERIVATIVES Point 30 Point 31 3.1 Internal hedges Point 32 Provision of BCD Annex VIII Part 2 Description
CREDIT RISK MITIGATION Minimum Requirements
Transposed by HMT -
BIPRU 4.4.83 BIPRU 5.7.2 BIPRU 5.7.3 BIPRU 5.7.4 Transposed in (FSA Handbook Provision) BIPRU 5.2.9 BIPRU 5.2.10
R R R R
Point 1 Point 2 1 FUNDED CREDIT PROTECTION 1.1 On-balance sheet netting agreements
R R
(other than master netting agreements covering repurchase transactions, securities or commodities lending or borrowing transactions and/or other capital market driven transaction
BIPRU 5.3.3
repurchase transactions and/or securities or commodities lending or borrowing transactions and/or other capital market driven transactions
Point 4 Point 5 1.3 Financial collateral 1.3.1 Minimum requirements for the recognition Point 6
R R
BIPRU 5.4.9
48
Description
CREDIT RISK MITIGATION Minimum Requirements
Transposed by HMT -
Transposed in (FSA Handbook Provision) BIPRU 5.4.10 BIPRU 5.4.11 BIPRU 5.4.12 R R R
Point 6(a) Point 6(b) Point 6(c) 1.3.2 Additional minimum requirements for the Point 7 1.4 Minimum requirements for the Point 8 (a)
R R
Point 8 (b) Point 8 (c) Point 8 (d) 1.5 Minimum requirements for the Point 9 1.6 Minimum requirements for the
recognition of receivables as collateral
BIPRU 4.10.13 BIPRU 3.4.66 BIPRU 4.10.13 BIPRU 3.4.72 BIPRU 4.10.13 BIPRU 3.4.73 BIPRU 4.10.13 BIPRU 4.10.15 BIPRU 4.10.18 BIPRU 4.10.19
R R R R R R R R R
recognition of other funded credit protection Cash on deposit with, or cash assimilated instruments held by, a third party institution
R R R
2.1 Requirements common to guarantees Point 14 2.1.1 Operational requirements Point 15 BIPRU 5.7.6 BIPRU 5.7.8 R R
49
Description
CREDIT RISK MITIGATION Minimum Requirements Sovereign and other public sector counter-guarantees
Transposed by HMT
Point 16 Point 17 2.3 Additional requirements for guarantees Point 18 Point 19 2.4 Additional requirements for credit
derivatives
BIPRU 5.7.9 BIPRU 5.7.10 BIPRU 5.7.11 BIPRU 5.7.12 BIPRU 5.7.13 BIPRU 5.7.14
R R R R R R
Point 20 Point 21 2.5 Requirements to qualify for the Point 22 (a) (k) Provision of BCD Annex VIII Part 3 Point 1 Point 2 1 1.1 Point 3 1.2 Point 4 1.3 Description
Transposed by HMT
BIPRU 5.2.14 as it
applies to the IRB approach
R R R R
Master netting agreements covering repurchase transactions and/or securities or commodities lending or borrowing transactions and/or other capital market-driven transactions Calculation of the fully-adjusted exposure value Using the 'Supervisory' volatility adjustment or the 'Own Estimates' volatility adjustments approaches
BIPRU 5.6.5 BIPRU 5.6.6 BIPRU 5.6.7 BIPRU 5.6.8 BIPRU 5.6.9 BIPRU 5.6.10 BIPRU 5.6.11 BIPRU 4.10.32 as it
applies to the IRB approach
R R R R R R R R
50
Provision of BCD Annex VIII Part 3 (b) Point 12 Part Point 12 Part Point 13 Point 14 Point 15 Point 16 Point 17 Point 18 Point 19 Point 20
Description
CREDIT RISK MITIGATION Calculating the effects of credit risk mitigation Using the Internal Mode approach
Transposed by HMT
BIPRU 5.6.16 BIPRU 5.6.17 BIPRU 5.6.18 BIPRU 5.6.15 BIPRU 5.6.12 BIPRU 5.6.19 BIPRU 5.6.20 BIPRU 5.6.21 BIPRU 5.6.22 BIPRU 5.6.24 BIPRU 4.10.33 as it
applies to the IRB approach
R R R G R R R R R R R R
BIPRU 5.6.25
amounts and expected loss amounts for repurchase transactions and / or securities or commodities lending or borrowing transactions and / or other capital marketdriven transactions covered by master netting agreements
Point 22 Point 23 1.4 Financial collateral 1.4.1 Financial Collateral Simple Method Point 24 Part Point 24 Part Point 25 Point 26 Point 27 Point 28 1st part Point 28 2nd part Point 29 1.4.2 Financial Collateral Comprehensive
Method
R R
BIPRU 5.4.15 BIPRU 4.10.31 BIPRU 5.4.16 BIPRU 5.4.17 BIPRU 5.4.18 BIPRU 5.4.19 BIPRU 5.4.20 BIPRU 5.4.22 BIPRU 5.4.21 BIPRU 5.4.24 BIPRU 5.4.25 BIPRU 5.4.26
R R R R R R R R R R R R
51
Description
CREDIT RISK MITIGATION Calculating the effects of credit risk mitigation
Transposed by HMT
BIPRU 5.4.28 BIPRU 5.4.30 BIPRU 5.4.31 BIPRU5.4.32 BIPRU 5.4.34 BIPRU 5.4.35 BIPRU 5.4.36 BIPRU 5.4.37 BIPRU 5.4.38 BIPRU 5.4.39 BIPRU 5.4.40 BIPRU 5.4.41 BIPRU 5.4.42 BIPRU 5.4.43 BIPRU 5.4.45 BIPRU 5.4.46 BIPRU 5.4.47 BIPRU 5.4.48 BIPRU 5.4.49 BIPRU 5.4.50 BIPRU 5.4.51 BIPRU 5.4.52 BIPRU 5.4.53 BIPRU 5.4.54 BIPRU 5.4.56 BIPRU 5.4.57 BIPRU 5.4.58 BIPRU 5.4.59 BIPRU 5.4.60 BIPRU 5.4.61 BIPRU 5.4.62 BIPRU 5.4.63 BIPRU 5.4.64 BIPRU 4.10.37 as it
applies to the IRB approach
R R R R G R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R 52
Point 34 Point 35 Part Point 35 Part (i) Point 36 Table 1 Table 2 Table 3 Table 4 Point 37 Point 38 Point 39 Point 40 Point 41 (ii) Point 42 Point 43 Point 44 Point 45 Point 46 Point 47 Point 48 Point 49 Point 50 Point 51 Point 52 Point 53 Point 54 Point 55 Point 56 (iii) Point 57 (iv) Point 58
Point 59
BIPRU 5.4.65
Description
CREDIT RISK MITIGATION Calculating the effects of credit risk mitigation Calculating risk-weighted exposure amounts and expected loss amounts
Transposed by HMT
Point 60 Point 61 1.5 Other eligible collateral for Article 84 to 1.5.1 (a) Point 62 Point 63 Point 64
89 Valuation Real estate collateral
BIPRU 3.4.77 BIPRU 3.4.78 BIPRU 3.4.79 BIPRU 3.4.80 BIPRU 4.10.21 BIPRU 4.10.22
R R R R R R
Point 65 (b) Receivables Point 66 (c) Other physical collateral Point 67 1.5.2 Calculation risk-weighted exposure (a) General treatment Point 68 Point 69 Point 70 Point 71 Point 72 Table 5 Table 5 explanation (b) Alternative treatment for real estate
collateral
BIPRU 4.10.24 BIPRU 4.10.25 BIPRU 4.10.26 BIPRU 4.10.27 BIPRU 4.10.28 BIPRU 4.10.28
Transitional provision
R R R R R R R
Point 73 Point 74 Point 75 1.6 Calculating risk-weighted exposure Point 76 Point 77 Point 78 1.7 Other funded credit protection 1.7.1 Deposits with third party institutions Point 79 1.7.2 Life insurance policies pledged to the
lending institution
BIPRU 4.10.29
amounts and expected loss amounts in the case of mixed pools of collateral
BIPRU 4.10.30 (1) BIPRU 4.10.30 (2) BIPRU 4.10.30 (3) BIPRU 5.5.3 BIPRU 5.5.7
R R R R R
53
Description
CREDIT RISK MITIGATION Calculating the effects of credit risk mitigation
Transposed by HMT
*Point 80a Point 81 Point 82 2 UNFUNDED CREDIT PROTECTION 2.1 Valuation Point 83 Point 84 Part Point 84 Part Point 85 2.2 Calculating risk-weighted exposure 2.2.1 Point 86 2.2.2 (a) Point 87 (b) Point 88 (c) Point 89 2.2.3 Point 90 Point 91 Point 92 Provision of BCD Annex VIII Part 4
amounts and expected loss amounts Partial protection - tranching Standardised Approach Full protection
BIPRU 5.5.7 BIPRU 5.5.9 BIPRU 5.5.10 BIPRU 5.7.16 BIPRU 5.7.17 BIPRU 5.7.18 BIPRU 5.7.19
R R R R R R R
BIPRU 5.7.21 BIPRU 5.7.23 BIPRU 5.7.24 BIPRU 5.7.25 BIPRU 4.10.49 (4) BIPRU 4.10.49 (5) BIPRU 4.10.49 (6) Transposed in (FSA Handbook Provision) BIPRU 5.8.1 BIPRU 4.10.50 BIPRU 5.8.2 BIPRU 5.8.3 BIPRU 5.8.4 BIPRU 5.8.5
R R R R R R R
Sovereign guarantees
IRB Approach
Description
CREDIT RISK MITIGATION Maturity Mismatches
Transposed by HMT -
Point 1 Point 2 (b) Point 2 Part 1 DEFINITION OF MATURITY Point 3 Point 4 Point 5 2 VALUATION OF PROTECTION 2.1 protection Financial Collateral Simple
Method Transactions subject to funded credit
R R R R R R
BIPRU 5.8.7
54
Provision of BCD Annex VIII Part 4 Point 7 2.3 Point 8 Provision of BCD Annex VIII Part 5 Point 1 Point 2 Provision of BCD Annex VIII Part 6 Point 1 Point 2 Provision of BCD Annex IX PART 1 Point 1 Provision of BCD Annex IX PART 2
Description
CREDIT RISK MITIGATION Maturity Mismatches protection Financial Collateral Comprehensive Method
Transposed by HMT
BIPRU 5.8.9 BIPRU 5.8.11 BIPRU 4.10.51 Transposed in (FSA Handbook Provision)
R R R
Description
CREDIT RISK MITIGATION Combinations f credit risk mitigation in the Standardised Approach
Transposed by HMT
Description
CREDIT RISK MITIGATION Basket CRM techniques
BIPRU 5.9.1 BIPRU 5.9.2 Transposed in (FSA Handbook Provision) BIPRU 5.7.27 BIPRU 5.7.28 Transposed in (FSA Handbook Provision) Glossary
R R
Transposed by HMT -
R R
Description
SECURITISATION Definitions for the purposes of Annex IX
Transposed by HMT
Description
SECURITISATION Minimum requirements for recognition of significant credit risk transfer and calculation of risk-weighted exposure amounts and expected loss amounts for securitised exposures
Transposed by HMT
Point 1
*Point 1a
BIPRU 9.4.1 BIPRU 9.4.2 BIPRU 9.4.3 BIPRU 9.4.5 BIPRU 9.4.6 BIPRU 9.4.7 BIPRU 9.4.8 BIPRU 9.4.9 BIPRU 9.4.10 BIPRU 9.4.1 55
R R R R R R R R R R
Description
SECURITISATION Minimum requirements for recognition of significant credit risk transfer and calculation of risk-weighted exposure amounts and expected loss amounts for securitised exposures
Transposed by HMT
BIPRU 9.3.7 BIPRU 9.4.11 *Point 1b Glossary BIPRU 9.3.8 BIPRU 9.3.9 BIPRU 9.3.10 BIPRU 9.3.11 BIPRU 9.3.12 BIPRU 9.4.12 BIPRU 9.4.13 BIPRU 9.4.14 BIPRU 9.4.15 BIPRU 9.4.16 BIPRU 9.4.17 BIPRU 9.4.18 BIPRU 9.4.1
MINIMUM REQUIREMENTS FOR RECOGNITION OF SIGNIFICANT CREDIT RISK TRANSFER IN A SYNTHETIC SECURITISATION
R R R G G D G R G G D G G G R
*Point 1c
*Point 1d 2 Point 2
*Point 2a
*Point 2b
*Point 2c
BIPRU 9.5.1 BIPRU 9.3.7 BIPRU 9.5.1(6)-(7) BIPRU 9.5.1A BIPRU 9.5.1D BIPRU 9.5.1E BIPRU 9.5.1F Glossary BIPRU 9.3.8 BIPRU 9.3.9 BIPRU 9.3.10 BIPRU 9.3.11 BIPRU 9.3.12 BIPRU 9.5.1B BIPRU 9.5.1C
R R R G G G G R G G D G D G
R R
Description
SECURITISATION Minimum requirements for recognition of significant credit risk transfer and calculation of risk-weighted exposure amounts and expected loss amounts for securitised exposures
Transposed by HMT
BIPRU 9.5.4 3.1 Point 5 Point 6 Point 7 Provision of BCD Annex IX *PART 3 1 Description
SECURITISATION External credit assessment REQUIREMENTS TO BE MET BY THE CREDIT ASSESSMENTS OF ECAIS Treatment of maturity mismatches in synthetic securitisations
R R R R
Transposed by HMT
BIPRU 9.5.6 BIPRU 9.5.7 BIPRU 9.5.8 Transposed in (FSA Handbook Provision)
Point 1 2 USE OF CREDIT ASSESSMENTS Point 2 Point 3 Point 4 Point 5 Point 6 Point 7 *Point 7a 3 MAPPING Point 8
**Schedule 1 of Regulations 3221/2006 Regulation 23(6) of S.I. 3221/2006 Regulation 23(7) of S.I. 3221/2006 Transposed by HMT
BIPRU 9.7.2 BIPRU9.8.2 BIPRU 9.8.3 BIPRU 9.8.4 BIPRU 9.8.5 BIPRU 9.8.6 BIPRU 9.8.7
R R R R R R R
Point 9 Provision of BCD Annex IX PART 4 1 Point 1 Point 2 Point 3 Point 4 Point 5 Description
SECURITISATION Calculation CALCULATION OF RISK-WEIGHTED EXPOSURE AMOUNTS
BIPRU 9.9.1 BIPRU 9.9.4 BIPRU 9.9.5 BIPRU 9.9.6 BIPRU 9.9.8 57
R R R R R
Description
SECURITISATION Calculation CALCULATION OF RISK-WEIGHTED EXPOSURE AMOUNTS UNDER THE STANDARDISED APPROACH
Transposed by HMT
BIPRU 9.11.1 BIPRU 9.11.2 BIPRU 9.11.3 BIPRU 9.11.4 BIPRU 9.11.5 BIPRU 9.11.6 BIPRU 9.11.6
R R R R R R R
2.1 institutions Point 8 2.2 Treatment of unrated positions Point 9 Point 10 2.3 Point 11 Point 12 2.4 2.4.1 Point 13 *2.4.2 *Point 14 2.4.3 Point 15 2.5 Point 16 Point 17 Point 18 Point 19 Point 20 2.5.1 treatment Point 21 2.5.2 Maximum capital requirements Point 22 Point 23 2.5.3 amounts Point 24 Point 25 Point 26 Point 27 Point 28 Table 3
Exemptions from early amortisation Treatment of securitisation positions in a second loss tranche or better in an ABCP programme
R R R
deleted deleted Cash advance facilities Additional capital requirements for securitisations of revolving exposures with early amortisation provisions
BIPRU 9.13.1 BIPRU 9.13.2 BIPRU 9.13.3 BIPRU 9.13.4 BIPRU 9.13.5 BIPRU 9.13.8 BIPRU 9.13.9 BIPRU 9.13.10 BIPRU 9.13.11 BIPRU 9.13.12 BIPRU 9.13.13 BIPRU 9.13.14 BIPRU 9.13.15 BIPRU 9.13.16
R R R R R R R R R R R R R R
58
Description
SECURITISATION Calculation
Transposed in (FSA Handbook Provision) BIPRU 9.13.17 BIPRU 9.13.18 BIPRU 9.13.19 BIPRU 9.13.20 BIPRU 9.11.13 BIPRU 9.10.2 BIPRU 9.10.3 R G R R R R R
2.6 securitisation positions Point 34 2.7 Point 35 Point 36 3 3.1 Point 37 Point 38 Point 39 Point 40 Point 41 3.1.1 Use of internal ratings Point 42 3.1.2 Point 43 Point 44 3.2
CALCULATION OF RISK-WEIGHTED EXPOSURE AMOUNTS UNDER THE INTERNAL RATINGS BASED APPROACH Hierarchy of methods
BIPRU 9.12.1 BIPRU 9.14.1 BIPRU 9.12.2 BIPRU 9.12.3 BIPRU 9.12.5 BIPRU 9.12.6 BIPRU 9.12.7 BIPRU 9.12.20 BIPRU 9.12.20 BIPRU 9.12.8 BIPRU 9.12.10 BIPRU 9.12.11 BIPRU 9.12.12 BIPRU 9.12.13 BIPRU 9.12.14 deleted BIPRU 9.12.17 BIPRU 9.12.18 BIPRU 9.12.19 BIPRU 9.14.2 BIPRU 9.12.21 59
R R R R R R R R R R R R R R R R R R R R
Point 45 3.3 Rating based method Point 46 Table 4 Table 5 Point 47 *Point 48 deleted Point 49 Point 50 Point 51 3.4 Supervisory Formula Method Point 52
Description
SECURITISATION Calculation
Transposed by HMT -
Transposed in (FSA Handbook Provision) BIPRU 9.12.22 BIPRU 9.12.23 BIPRU 9.14.3 BIPRU 9.12.25 deleted BIPRU 9.12.27 BIPRU 9.12.28 BIPRU 9.12.28 R G G R R R R
3.6 respect of securitisation positions 3.6.1 Funded credit protection Point 60 3.6.2 Unfunded credit protection Point 61 3.6.3 Point 62
R R
Calculation of capital requirements for securitisation positions with credit risk mitigation Rating based method
BIPRU 9.14.6 BIPRU 9.14.7 BIPRU 9.14.8 BIPRU 9.14.9 BIPRU 9.14.10 BIPRU 9.14.12 BIPRU 9.14.13
R R R R R R R
Point 66 Point 67 3.7 securitisations of revolving exposures Point 68 Point 69 Point 70 Point 71 3.8 amounts Point 72 Point 73 Point 74
Reduction in risk-weighted exposure
BIPRU 9.13.1 BIPRU 9.13.6 BIPRU 9.13.6 BIPRU 9.13.7 BIPRU 9.10.4 BIPRU 9.10.5 BIPRU 9.10.6 BIPRU 9.10.2 60
R R R R R R R R
Provision of BCD Annex IX PART 4 Point 75 (a) Point 75 (b) Point 75 (c) Point 76 Provision of BCD Annex X PART 1
Description
SECURITISATION Calculation
Transposed by HMT -
Transposed in (FSA Handbook Provision) BIPRU 9.10.7 BIPRU 9.10.2 BIPRU 9.10.7 BIPRU 9.10.3 Transposed in (FSA Handbook Provision) R R R R
Description
OPERATIONAL RISK Basic Indicator Approach CAPITAL REQUIREMENT
Transposed by HMT
1 Point 1 2 RELEVANT INDICATOR Point 2 Point 3 Point 4 2.1 86/635/EEC Point 5 Point 6 Table 1 2.1.1 Qualifications Point 7 Point 8
BIPRU 6.3.1 BIPRU 6.3.2 BIPRU 6.3.2 BIPRU 6.3.2 BIPRU 6.3.5 BIPRU 6.3.15 BIPRU 6.3.6 BIPRU 6.3.11 BIPRU 6.3.12 BIPRU6.3.13 BIPRU6.3.14 BIPRU6.3.15
R R R R R R R R R R R R
Description
OPERATIONAL RISK Standardised Approach CAPITAL REQUIREMENT
Transposed by HMT
BIPRU 6.4.6 BIPRU 6.4.7 BIPRU 6.4.9 BIPRU 6.4.15 BIPRU 6.4.16 BIPRU 6.4.10 BIPRU 6.10.11 61
R R R R R R R
2 MAPPING Point 4
Description
OPERATIONAL RISK Standardised Approach
Transposed by HMT
Description
OPERATIONAL RISK Advanced Measurement Approaches QUALIFYING CRITERIA
BIPRU 6.4.17 BIPRU 6.4.19 BIPRU 6.4.20 BIPRU 6.4.21 BIPRU 6.4.17 BIPRU 6.4.17 BIPRU 6.4.17 BIPRU 6.4.17 BIPRU 6.4.1 BIPRU 6.4.2 Transposed in (FSA Handbook Provision)
R R R R R R R R R R
Transposed by HMT
1 Point 1 1.1 Qualitative standards Point 2 Point 3 Point 4 Point 5 Point 7 1.2 Quantitative standards 1.2.1 Process Point 8 Point 9 Point 10 Point 11 Point 12 1.2.2 Internal data Point 13 Point 14 Point 15 Point 10
BIPRU 6.5.5 BIPRU 6.5.6 BIPRU 6.5.6 BIPRU 6.5.6 BIPRU 6.5.6 BIPRU 6.5.6 BIPRU 6.5.12 BIPRU 6.5.12 BIPRU 6.5.12 BIPRU 6.5.12 BIPRU 6.5.13 BIPRU 6.5.12 BIPRU 6.5.21 BIPRU 6.5.21 BIPRU 6.5.21 BIPRU 6.5.21
R R R R R R R R R R R R R R R R
62
Description
OPERATIONAL RISK Advanced Measurement Approaches
Transposed by HMT -
Transposed in (FSA Handbook Provision) BIPRU 6.5.21 BIPRU 6.5.21 BIPRU 6.5.21 BIPRU 6.5.22 BIPRU 6.5.23 BIPRU 6.5.24 BIPRU 6.5.24 BIPRU 6.5.24 BIPRU 6.5.24 BIPRU 6.5.26 BIPRU 6.5.26 BIPRU 6.5.27 BIPRU 6.5.27 BIPRU 6.5.27 R R R R R R R R R R R R R R
Point 16 Point 17 Point 18 1.2.3 External data Point 19 1.2.4 Scenario analysis Point 20 1.2.5 Business environment and internal control
factors
BIPRU 1.3.8 BIPRU 1.3.9 Transposed by HMT Transposed in (FSA Handbook Provision)
D D
Point1 (a) (b) Point 2 2 COMBINED USE OF THE BASIC Point 3 Point 4
R R G
G G
63
Description
OPERATIONAL RISK Loss event type classification
Transposed by HMT -
Description
TECHNICAL CRITERIAON REVIEW AND EVALUATION BY THE COMPETENNT AUTHORITIES
Transposed by HMT
*Annex XI Point 1 (a) (b) (c) (d) *(e) (f) (g) *Point 1a
BIPRU 1.2.33 BIPRU 1.2.33 BIPRU 1.2.30(2) BIPRU 1.2.31 BIPRU 1.2.30-37 BIPRU 1.2.37 BIPRU 1.2.33 -
Point 2 Point 3 Provision of BCD Annex XII PART 1 Point 1 Point 2 Point 3 Point 4 Point 5 Provision of BCD Annex XII *PART 2 Point 1 Point 2 *Point 3 Point 4 Point 5 Description
TECHNICAL CRITERIA ON DISCLOSURE General criteria
Not implemented
Transposed by HMT
BIPRU 11.4.1 BIPRU 11.4.2 BIPRU 11.4.3 BIPRU 11.4.4 BIPRU 11.4.5 Transposed in (FSA Handbook Provision)
R R R R R
BIPRU 11.5.1 BIPRU 11.5.2 BIPRU 11.5.3 BIPRU 11.5.4 BIPRU 11.5.5 BIPRU 11.5.6 BIPRU 11.5.7
R R R R R R R
64
Provision of BCD Annex XII *PART 2 Point 6 Point 7 Point 8 Point 9 Point 10 Point 11 Point 12 Point 13 Point 14 Provision of BCD Annex XII PART 3 Point 1
Description
TECHNICAL CRITERIA ON DISCLOSURE General criteria
Transposed by HMT
Description
TECHNICAL CRITERIA ON DISCLOSURE Qualifying requirements for the use of particular instruments or methodologies
BIPRU 11.5.8 BIPRU 11.5.9 BIPRU 11.5.10 BIPRU 11.5.11 BIPRU 11.5.12 BIPRU 11.5.13 BIPRU 11.5.14 BIPRU 11.5.15 BIPRU 11.5.16 BIPRU 11.5.17 Transposed in (FSA Handbook Provision)
R R R R R R R R R R
Transposed by HMT
Point 2 Point 3
BIPRU 11.6.1 BIPRU 11.6.2 BIPRU 11.6.3 BIPRU 11.6.4 BIPRU 11.6.5 BIPRU 11.6.6
R R R R R R
65