Article 429 › 5
CRR
Institutions shall determine the exposure value of assets in accordance with the following principles: (a) the exposure values of assets excluding contracts listed in Annex II and credit derivatives, means exposure values in accordance with the first sentence of Article 111(1); (b) physical or financial collateral, guarantees or credit risk mitigation purchased shall not be used to reduce exposure values of assets; (c) loans shall not be netted with deposits.
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Source: EUR-Lex CELLAR · retrieved 2026-09-04