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FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

CRR — Regulation (EU) No 575/2013 on prudential requirements for credit institutions (Capital Requirements Regulation) · version 2026-06-26 · CELEX 32013R0575 · consolidated text, no legal effect (EUR-Lex)

CRR › Article 128

Article 128 Subordinated debt exposures

official text, verbatim

1

The following exposures shall be treated as subordinated debt exposures:

1(a)

debt exposures which are subordinated to claims of ordinary unsecured creditors;

1(b)

own funds instruments to the extent that those instruments are not considered to be equity exposures in accordance with Article 133(1); and

1(c)

exposures arising from the institution’s holding of eligible liabilities instruments that meet the conditions set out in Article 72b.

2

Subordinated debt exposures shall be assigned a risk weight of 150 %, unless those subordinated debt exposures are deducted from own funds or subject to the treatment set out in Article 72e(5), first subparagraph.