Division 91 The following equity claims shall not be reported in the CR EQU IRB template:F1

Equity exposures in the trading book (where institutions are not exempted from calculating own funds requirements for trading book positions (Article 94 CRR)).

Equity exposures subject to the partial use of the Standardised Approach (Article 150 CRR), including:

Equity exposures grandfathered in accordance with Article 495(1) CRR;

Equity exposures to entities the credit obligations of which are assigned a 0 % risk weight under the Standardised Approach, including those publicly sponsored entities where a 0 % risk weight can be applied (point (g) of Article 150(1) CRR),

Equity exposures incurred under legislated programmes to promote specified sectors of the economy that provide significant subsidies for the investment to the institution and involve some form of government oversight and restrictions on the equity investments (point (h) of Article 150(1) CRR),

Equity exposures to ancillary services undertakings the risk weighted exposure amounts of which may be calculated in accordance with the treatment of ‘ other non credit-obligation assets ’ (Article 155(1) CRR),

Equity claims deducted from own funds in accordance with Articles 46 and 48 CRR.