{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-6/division-26",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-6/division-26.json",
  "legislation": "eur/2014/680",
  "legislation_title": "Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/XI/part/2/division/6/division/26",
  "kind": "division",
  "number": "26",
  "heading": "Under both approaches, institutions shall consider exposures deducted from the regulatory capital as being applied a 1 250 % risk weight.",
  "text": "Row\nLegal references and instructions\n010\nTotal on- and off-balance sheet exposures belonging to the non-trading book as well as exposures of the trading book subject to counterparty credit risk (breakdown in accordance with the risk weight):\nThis is the sum of {020:*} to {100;*}.\n020\n= 0 %\nExposures with a 0 % risk weight.\n030\n> 0 % and ≤ 12 %\nExposures with a risk weight included within a range of risk weights strictly greater than 0 % and smaller than or equal to 12 %.\n040\n> 12 % and ≤ 20 %\nExposures with a risk weight included within a range of risk weights strictly greater than 12 % and smaller than or equal to 20 %.\n050\n> 20 % and ≤ 50 %\nExposures with a risk weight included within a range of risk weights strictly greater than 20 % and smaller than or equal to 50 %.\n060\n> 50 % and ≤ 75 %\nExposures with a risk weight included within a range of risk weights strictly greater than 50 % and smaller than or equal to 75 %.\n070\n> 75 % and ≤ 100 %\nExposures with a risk weight included within a range of risk weights strictly greater than 75 % and smaller than or equal to 100 %.\n080\n> 100 % and ≤ 425 %\nExposures with a risk weight included within a range of risk weights strictly greater than 100 % and smaller than or equal to 425 %.\n090\n> 425 % and ≤ 1250 %\nExposures with a risk weight included within a range of risk weights strictly greater than 425 % and smaller than or equal to 1250 %.\n100\nExposures in default\nUnder the Standardised Approach, exposures falling under Article 112(j) of the CRR.\nUnder the IRB approach, all exposures with a PD of 100 % are exposures in default.\n110\n(memo item) Low-risk off-balance sheet items or off-balance sheet items attracting a 0 % conversion factor under the solvency ratio\nLow risk off-balance sheet items in accordance with Article 111 of the CRR and off-balance sheet items attracting a 0 % conversion factor in accordance with Article 166 of the CRR.\nColumn\nLegal references and instructions\n010\nOn- and off-balance sheet exposures (SA exposures)\nOn- and off-balance sheet exposure values after taking into account value adjustments, all CRM and credit conversion factors, as calculated under Title II, Chapter 2, Part Three of the CRR.\n020\nOn and off-balance sheet exposures (IRB exposures)\nOn- and off-balance sheet exposures values in accordance with Article 166 of the CRR and the first sentence of the second subparagraph of Article 230(1) of the CRR, after taking into account outflows and inflows due to CRM techniques with substitution effects on the exposure.\nFor off-balance sheet items, institutions shall apply the conversion factors as defined in Article 166(8) to (10) of the CRR.\n030\nNominal value\nExposure values of off-balance sheet items as defined in Articles 111 and 166 of the CRR without the application of conversion factors.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2018/1627 of 9 October 2018 amending Implementing Regulation (EU) No 680/2014 as regards prudent valuation for supervisory reporting (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/XI/part/2/division/6/division/26",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}