Appendix
This appendix provides reference materials and supplementary information.
Contents
Quick Reference
Key Acronyms
| Acronym |
Definition |
| RWA |
Risk-Weighted Assets |
| SA |
Standardised Approach |
| IRB |
Internal Ratings-Based |
| F-IRB |
Foundation IRB |
| A-IRB |
Advanced IRB |
| CRR |
Capital Requirements Regulation |
| PD |
Probability of Default |
| LGD |
Loss Given Default |
| EAD |
Exposure at Default |
| CCF |
Credit Conversion Factor |
| CRM |
Credit Risk Mitigation |
| CQS |
Credit Quality Step |
| SME |
Small and Medium Enterprise |
Key Thresholds
| Threshold |
EUR |
GBP (@ 0.88) |
| SME turnover |
EUR 50m |
GBP 44m |
| SME exposure tier |
EUR 2.5m |
GBP 2.2m |
| Retail threshold |
EUR 1m |
GBP 880k |
| Large corporate |
EUR 500m |
GBP 440m |
Key Dates
| Date |
Event |
| 31 Dec 2026 |
CRR final effective date |
| 1 Jan 2027 |
Basel 3.1 effective date |
| 2027-2032 |
Output floor phase-in |
| 1 Jan 2032 |
Full 72.5% floor |