ANNEX VIIINTERNAL RATINGS BASED APPROACH

PART 4Minimum requirements for IRB Approach

2.RISK QUANTIFICATION

2.2.Overall requirements for estimation

2.2.4.Minimum requirements for assessing the effect of guarantees and credit derivatives

Eligible guarantors and guarantees

99.

For recognised guarantors the same rules as for obligors as set out in points 17 to 29 shall apply.