Article 12 | Implementing Regulation 2024/3172

Updated 20/01/2025

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Article 12 - Disclosure of the use of the IRB Approach to credit risk

Article 12

Disclosure of the use of the IRB Approach to credit risk

Institutions calculating risk-weighted exposure amounts under the IRB Approach shall disclose the information referred to in Article 438, point (h), Article 452, points (a) to (h), and in Article 453, points (g) and (j), of Regulation (EU) No 575/2013 as specified in Section 11 – ‘Disclosure of credit risk IRB’ in Annex I.

Recitals Article 1 - Disclosure of key metrics and overview of risk-weighted exposure amounts Article 2 - Disclosure of risk management objectives and policies Article 3 - Disclosure of the scope of application Article 4 - Disclosure of own funds Article 5 - Disclosure of countercyclical capital buffers Article 6 - Disclosure of the leverage ratio Article 7 - Disclosure of indicators of global systemic importance Article 8 - Disclosure of liquidity requirements Article 9 - Disclosure of exposures to credit risk, dilution risk and credit quality Article 10 - Disclosure of the use of credit risk mitigation techniques Article 11 - Disclosure of the use of the Standardised Approach Article 12 - Disclosure of the use of the IRB Approach to credit risk Article 13 - Disclosure of specialised lending and equity exposures Article 14 - Disclosure of exposures to counterparty credit risk Article 15 - Disclosure of exposures to securitisation positions Article 16 - Disclosure of the use of the standardised approach and of the alternative internal models for market risk Article 17 - Disclosure of credit valuation adjustment risk Article 18 - Disclosure of operational risk Article 19 - Disclosure of exposures to interest rate risk on positions not held in the trading book Article 20 - Disclosure of remuneration policy Article 21 - Disclosure of encumbered and unencumbered assets Article 22 - Disclosure of environmental, social and governance risks (ESG risks)Article 23 - Disclosure of crypto assets Article 24 - IT solutions Article 25 - General provisions on the uniform disclosure formats Article 26 - Disclosure period and frequency Article 27 - Repeal Article 28 - Entry into force and application

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Article 12 - Disclosure of the use of the IRB Approach to credit risk

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