Division 57 F1

E.g. if an exposure, the risk exposure amounts of which are calculated in accordance with Article 127 CRR and the value adjustments are less than 20 %, then that information shall be reported in CR SA, row 320 in the total and in the exposure class ‘ in default ’ . If this exposure, before it defaulted, was an exposure to an institution, then that information shall also be reported in row 320 of exposure class ‘ institutions ’ .