ANNEX I - Correspondence of Probability of default (‘PD’) to Credit quality steps for the purposes of Articles 6 and 7

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Article 40 – Entry into force ⬅️ | ➡️ Article II – Methodology to adjust the value of collateral for the purposes of Article 21

An internal rating with a PD equal to or lower than the value in Table 1 shall be associated to the corresponding credit quality step.

Table 1

Credit Quality Step

Probability of default, as defined in 575 lower than or equal to:

1

0,10 %

2

0,25 %

3

1 %

4

7,5 %# Table 1 in anx_I

Credit Quality StepProbability of default, as defined in Article 4(54) of Regulation (EU) 575/2013 lower than or equal to:
10,10 %
20,25 %
31 %
47,5 %

Table 1 in anx_II

C=the market value of the collateral;

Table 2 in anx_II

HC=the haircut appropriate to the collateral, as calculated under paragraph 2;

Table 3 in anx_II

HFX=the haircut appropriate to currency mismatch, as calculated under paragraph 6.

Table 4 in anx_II

Credit quality step with which the credit assessment of the debt security is associatedResidual maturityHaircuts for debt securities issued by entities described in Article 4 (1) (c) to (e) and (h) to (k), in (%)Haircuts for debt securities issued by entities described in Article 4 (1) (f), (g), (l) to (n) in (%)Haircuts for securitisation positions meeting the criteria in Article 4 (1) (o) in (%)
1≤ 1 year0,512
> 1 ≤ 5 years248
> 5 years4816
2-3≤ 1 year124
> 1 ≤ 5 years3612
> 5 years61224
4 or below≤ 1 year15N/AN/A
> 1 ≤ 5 years15N/AN/A
> 5 years15N/AN/A

Table 5 in anx_II

Credit quality step with which the credit assessment of a short term debt security is associatedHaircuts for debt securities issued by entities described in Article 4(1) (c) and (j) in (%)Haircuts for debt securities issued by entities described in Article 4(1) (m) in (%)Haircuts for securitisation positions and meeting the criteria in Article 4(1) (o) in (%)
10,512
2-3 or below124

Table 1 in anx_III

H=the haircut to be applied;

Table 2 in anx_III

HM=the haircut where there is daily revaluation;

Table 3 in anx_III

NR=the actual number of business days between revaluations;

Table 4 in anx_III

TM=the liquidation period for the type of transaction in question;

Table 5 in anx_III

C=the market value of the collateral;

Table 6 in anx_III

H=the haircut as calculated in point (c) above.

Table 1 in anx_IV

CategoryAdd-on factor
Credit: 0-2 year residual maturity2 %
Credit: 2-5 year residual maturity5 %
Credit: 5+ year residual maturity10 %
Commodity15 %
Equity15 %
Foreign exchange6 %
Interest rate and inflation: 0-2 year residual maturity1 %
Interest rate and inflation: 2-5 year residual maturity2 %
Interest rate and inflation: 5+ year residual maturity4 %
Other15 %