Division 78 The CR IRB consists of two templates. CR IRB 1 provides a general overview of IRB exposures and the different methods to calculate total risk exposure amounts as well as a breakdown of total exposures by exposure types. CR IRB 2 provides a breakdown of total exposures assigned to obligor grades or pools. The templates CR IRB 1 and CR IRB 2 shall be reported separately for the following exposure and sub-exposure classes:F1
United Kingdom
- 1.
Total
(The Total template must be reported for the Foundation IRB and, separately for the Advanced IRB Approach.)
- 2.
Central banks and central governments
(point (a) of Article 147(2) CRR)
- 3.
Institutions
(point (b) of Article 147(2) CRR)
- 4.1)
Corporate – SME
(point (c) of Article 147(2) CRR
- 4.2)
Corporate – Specialised lending
(Article 147(8) CRR)
- 4.3)
Corporate – Other
(All exposures to corporates as referred to in point (c) of Article 147(2) CRR, not reported under 4.1 and 4.2).
- 5.1)
Retail – Secured by immovable property SME
(Retail exposures as referred to in point (d) of Article 147(2) CRR in conjunction with Article 154(3) CRR which are secured by immovable property).
- 5.2)
Retail – Secured by immovable property non-SME
(Retail exposures as referred to in point (d) of Article 147(2) CRR which are secured by immovable property and not reported under 5.1).
- 5.3)
Retail – Qualifying revolving
(Retail exposures as referred to in point (d) of Article 147(2) CRR in conjunction with Article 154(4) CRR).
- 5.4)
Retail – Other SME
(Retail exposures as referred to in point (d) of Article 147(2) CRR not reported under 5.1 and 5.3).
- 5.5)
Retail – Other non – SME
(Retail exposures as referred to in point (d) of Article 147(2) CRR which were not reported under 5.2 and 5.3).