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CONTENTS TITLE ISUBJECT MATTER, SCOPE AND DEFINITIONSTITLE IIREQUIREMENTS FOR ACCESS TO THE TAKING UP AND PURSUIT OF THE BUSINESS OF CREDIT INSTITUTIONSTITLE IIIPROVISIONS CONCERNING THE FREEDOM OF ESTABLISHMENT AND THE FREEDOM TO PROVIDE SERVICESSection 1Credit institutionsSection 2Financial institutionsSection 3Exercise of the right of establishmentSection 4Exercise of the freedom to provide servicesSection 5Powers of the competent authorities of the host Member StateTITLE IVRELATIONS WITH THIRD COUNTRIESSection 1Notification in relation to third countries' undertakings and conditions of access to the markets of these countriesSection 2Cooperation with third countries' competent authorities regarding supervision on a consolidated basisTITLE VPRINCIPLES AND TECHNICAL INSTRUMENTS FOR PRUDENTIAL SUPERVISION AND DISCLOSURECHAPTER 1PRINCIPLES OF PRUDENTIAL SUPERVISIONSection 1Competence of home and host Member StateSection 2Exchange of information and professional secrecySection 3Duty of persons responsible for the legal control of annual and consolidated accountsSection 4Power of sanction and right to apply to the courtsCHAPTER 2TECHNICAL INSTRUMENTS OF PRUDENTIAL SUPERVISIONSection 1Own fundsSection 2Provision against risksSubsection 1Level of applicationSubsection 2Calculation of requirementsSubsection 3Minimum Level of Own FundsSection 3Minimum own funds requirements for credit riskSubsection 1Standardised ApproachSubsection 2Internal Ratings based ApproachSubsection 3Credit risk mitigationSubsection 4SecuritisationSection 4Minimum own funds requirements for operational riskSection 5Large exposuresSection 6Qualifying holdings outside the financial sectorCHAPTER 3CREDIT INSTITUTIONS' ASSESSMENT PROCESSCHAPTER 4SUPERVISION AND DISCLOSURE BY COMPETENT AUTHORITIESSection 1SupervisionSection 2Disclosure by competent authoritiesCHAPTER 5DISCLOSURE BY CREDIT INSTITUTIONSTITLE VIPOWERS OF EXECUTIONTITLE VIITRANSITIONAL AND FINAL PROVISIONSCHAPTER 1TRANSITIONAL PROVISIONSCHAPTER 2FINAL PROVISIONSANNEX ILIST OF ACTIVITIES SUBJECT TO MUTUAL RECOGNITIONANNEX IICLASSIFICATION OF OFF-BALANCE-SHEET ITEMSANNEX IIITHE TREATMENT OF COUNTERPARTY CREDIT RISK OF DERIVATIVE INSTRUMENTS, REPURCHASE TRANSACTIONS, SECURITIES OR COMMODITIES LENDING OR BORROWING TRANSACTIONS, LONG SETTLEMENT TRANSACTIONS AND MARGIN LENDING TRANSACTIONSPart 1DefinitionsPart 2Choice of the MethodPart 3Mark‐to-Market MethodPart 4Original Exposure MethodPart 5Standardised MethodPart 6Internal Model MethodPart 7Contractual nettingANNEX IVTYPES OF DERIVATIVESANNEX VTECHNICAL CRITERIA CONCERNING THE ORGANISATION AND TREATMENT OF RISKSANNEX VISTANDARDISED APPROACHPart 1Risk weightsPart 2Recognition of ECAIs and mapping of their credit assessmentsPart 3Use of ECAIs' credit assessments for the determination of risk weightsANNEX VIIINTERNAL RATINGS BASED APPROACHPart 1Risk weighted exposure amounts and expected loss amountsPart 2PD, LGD, and MaturityPart 3Exposure valuePart 4Minimum Requirements for IRB ApproachANNEX VIIICREDIT RISK MITIGATIONPart 1EligibilityPart 2Minimum RequirementsPart 3Calculating the effects of credit risk mitigationPart 4Maturity mismatchesPart 5Combinations of credit risk mitigation in the Standardised ApproachPart 6Basket CRM techniquesANNEX IXSECURITISATIONPart 1Definitions for the purposes of Annex IXPart 2Minimum requirements for recognition of significant credit risk transfer and calculation of risk-weighted exposure amounts and expected loss amounts for securitised exposuresPart 3External credit assessmentsPart 4CalculationANNEX XOPERATIONAL RISKPart 1Basic Indicator ApproachPart 2Standardised ApproachPart 3Advanced Measurement ApproachesPart 4Combined use of different methodologiesPart 5Loss event type classificationANNEX XITECHNICAL CRITERIA ON REVIEW AND EVALUATION BY THE COMPETENT AUTHORITIESANNEX XIITECHNICAL CRITERIA ON DISCLOSUREPart 1General criteriaPart 2General requirementsPart 3Qualifying requirements for the use of particular instruments or methodologiesANNEX XIII Part AREPEALED DIRECTIVES, TOGETHER WITH THEIR SUCCESSIVE AMENDMENTS (referred to in Article 158)ANNEX XIII Part BDEADLINES FOR IMPLEMENTATION (referred to in Article 158)ANNEX XIVCORRELATION TABLE

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Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.