http://www.legislation.gov.uk/eur/2014/183/article/5Commission Delegated Regulation (EU) No 183/2014 of 20 December 2013 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms, with regard to regulatory technical standards for specifying the calculation of specific and general credit risk adjustments (Text with EEA relevance)Commission Delegated Regulation (EU) No 183/2014Commission Delegated Regulation (EU) No 183/2014 of 20 December 2013 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms, with regard to regulatory technical standards for specifying the calculation of specific and general credit risk adjustments (Text with EEA relevance)King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014R0183texttext/xmlen2023-12-11Expert Participation2023-07-11 http://publications.europa.eu/resource/cellar/78912ccd-9f8a-11e3-8b87-01aa75ed71a1 78912ccd-9f8a-11e3-8b87-01aa75ed71a1 cellar http://publications.europa.eu/resource/oj/JOL_2014_057_R_0003_01 JOL_2014_057_R_0003_01 oj http://publications.europa.eu/resource/celex/32014R0183 32014R0183 celex http://publications.europa.eu/resource/eli/reg_del/2014/183/oj reg_del:2014:183:oj eli http://publications.europa.eu/resource/authority/fd_070/LES LES fd_070 LES LES Freedom of establishment http://publications.europa.eu/resource/cellar/c2eecef2-5a33-4525-931e-53cf6e6f96c7 c2eecef2-5a33-4525-931e-53cf6e6f96c7 cellar http://publications.europa.eu/resource/oj/JOL_2010_331_R_0012_01 JOL_2010_331_R_0012_01 oj http://publications.europa.eu/resource/eli/reg/2010/1093/oj reg:2010:1093:oj eli http://publications.europa.eu/resource/celex/32010R1093 32010R1093 celex http://eurovoc.europa.eu/560 560 EUROVOC 560 financial legislation transaction regulations 2014-03-19 2014 03 19 cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:01/03/2014 19:13:02 {DATPUB|http://publications.europa.eu/resource/authority/fd_335/DATPUB} +20 {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 7 {EV|http://publications.europa.eu/resource/authority/fd_335/EV} http://data.europa.eu/eli/reg_del/2014/183/oj REP http://eurovoc.europa.eu/4195 4195 EUROVOC 4195 investment company open-ended investment company pooled fund asset management company OEIC fund manager asset manager unit trust mutual fund investment firm investment trust closed-end investment company investment fund open-ended investment trust http://eurovoc.europa.eu/1452 1452 EUROVOC 1452 financial institution http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100200 100200 EUROVOC 2416 2416 financial institutions and credit http://eurovoc.europa.eu/3220 3220 EUROVOC 3220 private-sector liquidity <table-of-contents> <p>0003 - 0006</p> </table-of-contents> 9999-12-31 9999 12 31 http://publications.europa.eu/resource/authority/treaty/TFEU_2008 TFEU_2008 treaty TFEU_2008 TFEU_2008 Treaty on the Functioning of the European Union (consolidated version 2008) TFEU (2008) Consolidated version of the Treaty on the Functioning of the European Union (2008) 2013-12-20 2013 12 20 2014-02-27 2014 02 27 2013-12-20 2013 12 20 3 2016-03-21T12:31:05.135+01:00 2016 03 21 http://eurovoc.europa.eu/3246 3246 EUROVOC 3246 credit institution credit establishment http://eurovoc.europa.eu/1452 1452 EUROVOC 1452 financial institution http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100200 100200 EUROVOC 2416 2416 financial institutions and credit http://eurovoc.europa.eu/189 189 EUROVOC 189 financial control http://publications.europa.eu/resource/cellar/ccd31733-df06-11e2-9165-01aa75ed71a1 ccd31733-df06-11e2-9165-01aa75ed71a1 cellar http://publications.europa.eu/resource/oj/JOL_2013_176_R_0001_01 JOL_2013_176_R_0001_01 oj http://publications.europa.eu/resource/celex/32013R0575 32013R0575 celex http://publications.europa.eu/resource/eli/reg/2013/575/oj reg:2013:575:oj eli cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:01/03/2014 19:13:02 A110P4L3

110

4 3 oj:JOL_2014_057_R_0003_01 9999-12-31 9999 12 31 http://publications.europa.eu/resource/authority/document-collection/JO JO document-collection JO JO JO MAN2 http://publications.europa.eu/resource/authority/corporate-body/COM COM corporate-body COM COM European Commission Commission of the European Communities European Commission Commission {P/EEE|http://publications.europa.eu/resource/authority/fd_400/P%2FEEE} 32014R0183 http://eurovoc.europa.eu/2355 2355 EUROVOC 2355 financial loss loss of income http://eurovoc.europa.eu/54 54 EUROVOC 54 accounting http://eurovoc.europa.eu/100152 100152 EUROVOC 40 40 BUSINESS AND COMPETITION http://eurovoc.europa.eu/100230 100230 EUROVOC 4026 4026 accounting http://data.europa.eu/eli/reg_del/2014/183/oj http://publications.europa.eu/resource/authority/fd_030/REGDEL REGDEL fd_030 REGDEL REGDEL Delegated regulation celex:32014R0183 http://eurovoc.europa.eu/2355 2355 EUROVOC 2355 financial loss loss of income http://publications.europa.eu/resource/authority/treaty/TFEU_2008 TFEU_2008 treaty TFEU_2008 TFEU_2008 Treaty on the Functioning of the European Union (consolidated version 2008) TFEU (2008) Consolidated version of the Treaty on the Functioning of the European Union (2008) celex:32014R0183 32014R0183 http://publications.europa.eu/resource/authority/fd_070/LES LES fd_070 LES LES Freedom of establishment 1162726 http://publications.europa.eu/resource/authority/document-collection/CELEX CELEX document-collection CELEX CELEX CELEX http://eurovoc.europa.eu/189 189 EUROVOC 189 financial control http://eurovoc.europa.eu/929 929 EUROVOC 929 implementation of the budget http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100205 100205 EUROVOC 2441 2441 budget http://eurovoc.europa.eu/3246 3246 EUROVOC 3246 credit institution credit establishment 2014-02-27 2014 02 27 2014-03-19 2014 03 19 oj:JOL_2014_057_R_0003_01 http://publications.europa.eu/resource/cellar/ccd31733-df06-11e2-9165-01aa75ed71a1 ccd31733-df06-11e2-9165-01aa75ed71a1 cellar http://publications.europa.eu/resource/oj/JOL_2013_176_R_0001_01 JOL_2013_176_R_0001_01 oj http://publications.europa.eu/resource/celex/32013R0575 32013R0575 celex http://publications.europa.eu/resource/eli/reg/2013/575/oj reg:2013:575:oj eli http://publications.europa.eu/resource/authority/corporate-body/COM COM corporate-body COM COM European Commission Commission of the European Communities European Commission Commission 2013-12-20 2013 12 20 R http://publications.europa.eu/resource/authority/fd_555/06202020 06202020 fd_555 06202020 06202020 Banks http://publications.europa.eu/resource/authority/fd_555/0620 0620 fd_555 0620 0620 Sectoral application http://publications.europa.eu/resource/authority/fd_555/06 06 fd_555 06 06 Right of establishment and freedom to provide services http://publications.europa.eu/resource/authority/fd_555/062020 062020 fd_555 062020 062020 Service activities 0183 http://data.europa.eu/eli/reg_del/2014/183/oj http://publications.europa.eu/resource/authority/fd_555/06202020 06202020 fd_555 06202020 06202020 Banks http://publications.europa.eu/resource/cellar/4f8d21bd-9f86-11e3-8b87-01aa75ed71a1 4f8d21bd-9f86-11e3-8b87-01aa75ed71a1 cellar http://publications.europa.eu/resource/oj/JOL_2014_057_R JOL_2014_057_R oj 32014R0183 2014 http://eurovoc.europa.eu/560 560 EUROVOC 560 financial legislation transaction regulations http://eurovoc.europa.eu/1630 1630 EUROVOC 1630 free movement of capital http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100201 100201 EUROVOC 2421 2421 free movement of capital true 2014 http://publications.europa.eu/resource/authority/resource-type/REG_DEL REG_DEL resource-type REG_DEL REG_DEL Delegated regulation 183 http://eurovoc.europa.eu/3220 3220 EUROVOC 3220 private-sector liquidity http://eurovoc.europa.eu/1809 1809 EUROVOC 1809 money market international money market http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100199 100199 EUROVOC 2411 2411 monetary economics http://eurovoc.europa.eu/4195 4195 EUROVOC 4195 investment company open-ended investment company pooled fund asset management company OEIC fund manager asset manager unit trust mutual fund investment firm investment trust closed-end investment company investment fund open-ended investment trust cdm:regulation_delegated cdm:work cdm:legislation_secondary cdm:resource_legal R cdm:regulation http://publications.europa.eu/resource/cellar/78912ccd-9f8a-11e3-8b87-01aa75ed71a1.0006 78912ccd-9f8a-11e3-8b87-01aa75ed71a1.0006 cellar http://publications.europa.eu/resource/celex/32014R0183.ENG 32014R0183.ENG celex http://publications.europa.eu/resource/oj/JOL_2014_057_R_0003_01.ENG JOL_2014_057_R_0003_01.ENG oj http://publications.europa.eu/resource/uriserv/OJ.L_.2014.057.01.0003.01.ENG OJ.L_.2014.057.01.0003.01.ENG uriserv eng Commission Delegated Regulation (EU) No 183/2014 of 20 December 2013 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms, with regard to regulatory technical standards for specifying the calculation of specific and general credit risk adjustments Text with EEA relevance 2014-03-03T09:56:14.978+01:00 2014 03 03 http://publications.europa.eu/resource/authority/language/ENG ENG language ENG ENG English English en Commission Delegated Regulation (EU) No 183/2014 of 20 December 2013 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms, with regard to regulatory technical standards for specifying the calculation of specific and general credit risk adjustments (Text with EEA relevance)RegulationFinancial Services and Markets Act 2023Sch. 1 Pt. 1 3s. 1(4)s. 86(3) Article 5 For the purposes of determining default according to Article 178 of Regulation (EU) No 575/2013, Specific Credit Risk Adjustments shall be calculated as the amounts of Specific Credit Risk Adjustments related to the credit risk of a single exposure or single obligor.