lexiara

(b)

point 27 is replaced by the following: ‘27. The risk weighted exposure amounts shall be calculated according to the following formula: Risk-weighted exposure amount = 100 % * exposure value, except for when the exposure is a residual value of leased properties in which case it shall be calculated as follows: 1/t * 100 % * exposure value, where t is the greater of 1 and the nearest number of whole years of the lease remaining.’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-21 · Text as adopted (Official Journal); later amendments are not incorporated in this text.