【正文】 31(ii) The prehensive approach 綜合法 .................................................... 32(iii) The simple approach 簡單法 .................................................................. 40(iv) Collateralised OTC derivatives transactions 抵押的場外衍生工具交易 . 404. Onbalance sheet ting 表內(nèi)凈扣 ............................................................. 415. Guarantees and credit derivatives 擔(dān)保和信用衍生工具 .............................. 41(i) Operational requirements 操作要求 ...................................................... 41(ii) Range of eligible guarantors (counterguarantors)/protection providers合格的擔(dān)保人（反擔(dān)保人）/信用保護(hù)提供者的范圍 ...............................44(iii) Risk weights 風(fēng)險(xiǎn)權(quán)重 .......................................................................... 44(iv) Currency mismatches 幣種錯(cuò)配 ........................................................... 45(v) Sovereign guarantees and counterguarantees 主權(quán)擔(dān)保和反擔(dān)保 ....... 456. Maturity mismatches 期限錯(cuò)配 .................................................................... 45(i) Definition of maturity 期限的定義 ......................................................... 45(ii) Risk weights for maturity mismatches 期限錯(cuò)配的風(fēng)險(xiǎn)權(quán)重 ................ 467. Other items related to the treatment of CRM techniques 與信用風(fēng)險(xiǎn)緩釋相關(guān)的其他問題的處理 ............................................................................... 46(i) Treatment of pools of CRM techniques 對信用風(fēng)險(xiǎn)緩釋技術(shù)池(pools of CRM techniques)的處理 ....................................................... 46(ii) Firsttodefault credit derivatives 第一違約的信用衍生工具 ................. 46(iii) Secondtodefault credit derivatives 第二違約的信用衍生工具 ............ 47III. Credit Risk ─ The Internal RatingsBased Approach 信用風(fēng)險(xiǎn)——IRB 法 ............... 48A. Overview 概述 ..................................................................................................... 48B. Mechanics of the IRB Approach IRB 法的具體要求 ........................................... 481. Categorisation of exposures 風(fēng)險(xiǎn)暴露類別 .................................................. 48(i) Definition of corporate exposures 公司暴露的定義 ................................ 49(ii) Definition of sovereign exposures 主權(quán)暴露的定義 ............................... 51(iii) Definition of bank exposures 銀行暴露的定義 ...................................... 51(iv) Definition of retail exposures 零售暴露的定義 ...................................... 51(v) Definition of qualifying revolving retail exposures 合格的循環(huán)零售暴露的定義 ................................................................................................. 52(vi) Definition of equity exposures 股權(quán)暴露的定義 .................................... 53(vii) Definition of eligible purchased receivables 合格的購入應(yīng)收帳款的定義 542. Foundation and advanced approaches 初級法和高級法 ............................. 55(i) Corporate, sovereign, and bank exposures 公司、主權(quán)和銀行暴露 ..... 56(ii) Retail exposures 零售暴露 .................................................................... 56(iii) Equity exposures 股權(quán)暴露 ................................................................... 56(iv) Eligible purchased receivables 合格的購入應(yīng)收帳款 ........................... 57 3. Adoption of the IRB approach across asset classes 在不同資產(chǎn)類別中采用 IRB 法 ........................................................................................... 574. Transition arrangements 過渡期安排 ........................................................... 58(i) Parallel calculation 采用高級法的銀行平行計(jì)算資本充足率 ................... 58(ii) Corporate, sovereign, bank, and retail exposures 公司、主權(quán)、銀行和零售暴露 ............................................................................................... 58(iii) Equity exposures 股權(quán)暴露 ................................................................... 59C. Rules for corporate, sovereign, and bank exposures 公司、主權(quán)及銀行暴露的規(guī)定 ............................................................................................................ 591. Riskweighted assets for corporate, sovereign, and bank exposures 公司、主權(quán)和銀行暴露的風(fēng)險(xiǎn)加權(quán)資產(chǎn) ................................................................. 59(i) Formula for derivation of riskweighted assets 風(fēng)險(xiǎn)加權(quán)資產(chǎn)的推導(dǎo)公式 59(ii) Firmsize adjustment for small and mediumsized entities (SME)中小企業(yè)的規(guī)模調(diào)整 ................................................................................... 60(iii) Risk weights for specialised lending 專業(yè)貸款的風(fēng)險(xiǎn)權(quán)重 ................... 602. Risk ponents 風(fēng)險(xiǎn)要素 .......................................................................... 62(i) Probability of default (PD)違約概率 ...................................................... 62(ii) Loss given default (LGD) 違約損失率 ................................................... 62(iii) Exposure at default (EAD) 違約風(fēng)險(xiǎn)暴露 .............................................. 66(iv) Effective maturity (M) 有效期限 ............................................................. 68D. Rules for Retail Exposures 零售暴露的規(guī)定 ....................................................... 691. Riskweighted assets for retail exposures 零售暴露的風(fēng)險(xiǎn)加權(quán)資產(chǎn) .......... 69(i) Residential mortgage exposures 住房抵押貸款 .................................... 69(ii) Qualifying revolving retail exposures 合格的循環(huán)零售貸款 ................... 70(iii) Other retail exposures 其他零售暴露 .................................................... 702. Risk ponents 風(fēng)險(xiǎn)要素 .......................................................................... 70(i) Probability of default (PD) and loss given default (LGD) 違約概率和違約損失率 ............................................................................................... 70(ii) Recognition of guarantees and credit derivatives 擔(dān)保和信用衍生產(chǎn)品的認(rèn)定 .............................................................................................. 71(iii) Exposure at default (EAD)違約風(fēng)險(xiǎn)暴露 .............................................. 71E. Rules for Equity Exposures 股權(quán)暴露的規(guī)則 ...................................................... 721. Riskweighted assets for equity exposures 股權(quán)暴露的風(fēng)險(xiǎn)加權(quán)資產(chǎn) ........ 7