CIR

Current

Implementation guidance on Banking (Capital) Rules

Annex 2: Chapter IV - IRB approach

Issue Date:

20 Aug 2026

20260810-3-EN.pdf (464.7 KB)

Topic:

Capital Adequacy - Credit Risk (non-securitization exposures)

Credit Risk Management - Others

Group: All Authorized Institutions

• Directly related Document
• Cross referenced Document
• Version History
• Superseded Document

Directly related Document

• CIR

  Current

  20 Aug 2026

  Implementation guidance on Banking (Capital) Rules
• Annex

  Current

  20 Aug 2026

  Annex 1 - Chapter III - STC approach

• SPM-NGL

  Current

  13 Apr 2026

  IC-5 Stress-testing
• SPM-SGL

  Current

  19 Dec 2025

  CA-G-5 Supervisory Review Process
• SPM-SGL

  Current

  18 Jul 2025

  CA-G-4 Validating Risk Rating Systems under the IRB Approach
• SPM-NGL

  Current

  11 Apr 2025

  CR-G-7 Collateral and Guarantees
• SPM

  Current

  10 Apr 2025

  GL Glossary
• SPM-SGL

  Current

  19 Jan 2001

  CR-G-2 Credit Approval, Review and Records

• CIR

  Archive

  21 Jul 2025

  Chapter IV of Supplementary Guidance on the Revised Credit Risk Framework
  
  Enclosure: Chapter IV - IRB approach

Directly related Document

• CIR

  Current

  20 Aug 2026

  Implementation guidance on Banking (Capital) Rules
• Annex

  Current

  20 Aug 2026

  Annex 1 - Chapter III - STC approach

Cross referenced Document

• SPM-NGL

  Current

  13 Apr 2026

  IC-5 Stress-testing
• SPM-SGL

  Current

  19 Dec 2025

  CA-G-5 Supervisory Review Process
• SPM-SGL

  Current

  18 Jul 2025

  CA-G-4 Validating Risk Rating Systems under the IRB Approach
• SPM-NGL

  Current

  11 Apr 2025

  CR-G-7 Collateral and Guarantees
• SPM

  Current

  10 Apr 2025

  GL Glossary
• SPM-SGL

  Current

  19 Jan 2001

  CR-G-2 Credit Approval, Review and Records

Version History

Superseded Document

• CIR

  Archive

  21 Jul 2025

  Chapter IV of Supplementary Guidance on the Revised Credit Risk Framework
  
  Enclosure: Chapter IV - IRB approach

You may also be interested in

+

-

CIR
Archive
13 Dec 2024
Banking (Capital)(Amendment) Rules 2023 - Supplementary Guidance on the Revised Credit Risk Framework

Enclosure: Chapter III - STC approach
CIR
Current
21 Jul 2025
Chapter IV of Supplementary Guidance on the Revised Credit Risk Framework
CPR
Archive
04 Sep 2025
Cryptoassets standard and other miscellaneous amendments: consultation on revised completion instructions

Annex : MA(BS)3 Part IIIa and IIIb - Annex B