X1PART THREECAPITAL REQUIREMENTS
TITLE IICAPITAL REQUIREMENTS FOR CREDIT RISK
CHAPTER 3Internal Ratings Based Approach
Section 5Exposure value
Article 167Equity exposures
1.
The exposure value of equity exposures shall be the accounting value remaining after specific credit risk adjustment have been applied.
2.
The exposure value of off-balance sheet equity exposures shall be its nominal value after reducing its nominal value by specific credit risk adjustments for this exposure.