•General Rules
•IRB banks will calculate their required regulatory capital on the basis of certain risk components
§Foundation IRB banks will determine some of the risk
components internally and will use
a supervisory value for others
§Advanced IRB banks will determine all of the risk
components pursuant to their own
internal systems
•Risk components include probability of default (PD), loss given default (LGD), exposure at default (EAD) and effective
maturity (M)
•Risk components will vary depending on the asset class
§Corporate: Treated differently are SME exposures and
specialised lending exposures
(project finance, object finance, commodities finance, income-producing real estate and high-volatility
commercial real estate)
§Sovereign
§Banks
§Retail (defined differently than for standardised
banks)
§Equity