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Regulatory Compliance Matrix

Live citation-to-code matrix

The tables below are hand-maintained article-status summaries. For the live mapping from each regulatory article to its implementing function(s) — auto-generated from @cites(...) decorators with click-to-expand source snippets — see the Citation Coverage Matrix. The Citation Tracking page documents the annotation conventions.

CRR (Basel 3.0) — Current UK Rules

CRR Article Topic Status
Art. 111 Credit conversion factors (CCF) Done
Art. 112–134 SA risk weights by exposure class Done
Art. 120–121 Institution risk weights (ECAI-based, sovereign-derived) Done
Art. 127 Defaulted exposure SA (provision-coverage 100%/150%) Done
Art. 132–132B CIU treatment (fallback, look-through, mandate-based) Done
Art. 133 Equity SA (flat 100%) Done
Art. 143–154 IRB approach (F-IRB and A-IRB) Done
Art. 153(5) Specialised lending slotting Done
Art. 153(1)(ii) Defaulted exposure F-IRB (K=0) Done
Art. 154(1)(i) Defaulted exposure A-IRB (K=max(0, LGD−BEEL)) Done
Art. 155 Equity IRB Simple (290%/190%/370%) Done
Art. 158 Expected loss by exposure type (omitted from UK CRR by SI 2021/1078; PRA Rulebook) Done
Art. 159 EL vs provisions comparison (retained in UK CRR) Done
Art. 161–163 F-IRB supervisory LGD Done
Art. 166 Off-balance sheet EAD and CCF application Done
Art. 192–241 Credit risk mitigation framework Done
Art. 207–224 Collateral eligibility and haircuts Done
Art. 213–217 Guarantee and credit derivative substitution Done
Art. 224 Supervisory haircut table Done
Art. 230 Overcollateralisation ratios (Foundation Collateral Method) Done
Art. 238 Measurement of credit-protection maturity (5-year cap, termination-option handling) Done
Art. 239(2)/(3) Maturity mismatch adjustment formula (CVAM for funded, GA for unfunded) Done
Art. 501 SME supporting factor (tiered: 0.7619/0.85) Done
Art. 501a Infrastructure supporting factor (0.75) Done

Basel 3.1 (PRA PS1/26) — Upcoming UK Rules

PRA PS1/26 Article Topic Status
Art. 112, Table A2 Revised exposure class hierarchy and waterfall Done
Art. 114 Sovereign SA risk weights Done
Art. 120–121 Institution SA: ECRA and SCRA (replaces sovereign-derived) Done
Art. 122(5)–(11) Corporate SA sub-categories (IG 65%, non-IG 135%, SME 85%) Done
Art. 122A–122B SA specialised lending (rated/unrated, pre-op PF) Done
Art. 123–123B Retail SA (Art. 123), qualifying criteria (Art. 123A), currency mismatch multiplier 1.5x (Art. 123B) Done
Art. 124A–124L Real estate: loan-splitting, qualifying criteria, LTV bands Done
Art. 127(1)–(1A) Defaulted SA: provision-coverage split (100%/150%) Done
Art. 129 Covered bond risk weights (rated Table 6A/Table 7, unrated derivation Art. 129(5)) Done
Art. 132–132B CIU treatment (fallback 1,250%, mandate-based, look-through) Done
Art. 133 Equity SA (listed 250%, speculative 400%) Done
Art. 143–154 IRB approach revisions (PD/LGD floors, 1.06 removal) Done
Art. 147A Model permissions and approach restrictions Done
Art. 153(5) Revised slotting weights (maturity split removed) Done
Art. 158–159 Provisions and EL comparison (Art. 158(6A) monotonicity) Done
Art. 161 F-IRB supervisory LGD (40% non-FSE senior, 45% FSE) Done
Art. 164(4) A-IRB per-exposure LGD floors (retail: 5% RRE, 50% QRRE, 30% other; replaces CRR portfolio-level 10%/15%) Done
Art. 166C–166D Revised CCF: SA-aligned, full-facility EAD for revolving Done
Art. 191A–241 Revised CRM: 5-band haircuts, equity 20%/30% Done
Art. 92(2A)–(2D) Output floor (PRA 4-year: 60%–72.5%, 2027–2030) Done
Rules 4.1–4.8 Equity transitional schedule (2027–2030) Done
Removal of SME supporting factor Done
Removal of equity IRB (all equity → SA) Done
Removal of 1.06 scaling factor Done

Acceptance Test Summary

CRR Scenarios (169 tests)

Group Scenarios Tests Pass Rate
CRR-A: Standardised Approach A1–A9, A11 14 100%
CRR-B: Foundation IRB B1–B7 13 100%
CRR-C: Advanced IRB C1–C3 7 100%
CRR-D: Credit Risk Mitigation D1–D6 9 100%
CRR-D (Advanced): CRM Advanced D7–D14, G4–G6 36 100%
CRR-E: Specialised Lending E1–E8 13 100%
CRR-F: Supporting Factors F1–F7 15 100%
CRR-G: Provisions G1–G3 17 100%
CRR-H: Complex/Combined H1, H3 4 100%
CRR-I: Defaulted Exposures I1–I3 9 100%
CRR-J: Equity J1–J20 32 100%
Total 80 scenarios 169 100%

CRR-D Advanced scenarios

CRR-D7–D14 cover advanced CRM techniques (non-beneficial guarantees, sovereign guarantees, CDS restructuring exclusion, gold/equity collateral, overcollateralisation, full CRM chain, multi-provision). CRR-G4–G6 are additional provision scenarios tested within the same advanced CRM test file. Scenarios A10, A12, H2, and H4 were removed due to fixture restructuring.

Basel 3.1 Scenarios (212 tests)

Group Scenarios Tests Pass Rate
B31-A: SA (Revised) A1–A10 14 100%
B31-B: Foundation IRB B1–B7 16 100%
B31-C: Advanced IRB C1–C3 13 100%
B31-D: Credit Risk Mitigation D1–D6 15 100%
B31-D7: Parameter Substitution D7–D7e 5 100%
B31-E: Specialised Lending E1–E4 13 100%
B31-F: Output Floor F1–F3 6 100%
B31-G: Provisions G1–G3 24 100%
B31-H: Complex/Combined H1, H3 10 100%
B31-K: Defaulted Exposures K1–K12 31 100%
B31-L: Equity L1–L23 49 100%
B31-M: Model Permissions M1–M12 16 100%
Total 90 scenarios 212 100%

Comparison Scenarios (60 tests)

Group Scenarios Tests Pass Rate
M3.1: Dual-framework comparison CRR vs Basel 3.1 19 100%
M3.2: Capital impact analysis Driver attribution 24 100%
M3.3: Transitional floor modelling Phase-in schedule 17 100%
Total 60 100%

Stress Tests (60 tests)

See the Stress Testing Specification for full scenario definitions (STRESS-1 to STRESS-14).

Group Description Tests Pass Rate
STRESS-1 Row count preservation 8 100%
STRESS-2 Column completeness 4 100%
STRESS-3 Numerical stability (no NaN/Inf/negative) 10 100%
STRESS-4 Risk weight bounds [0%, 1250%] 4 100%
STRESS-5 Approach distribution (SA/IRB routing) 5 100%
STRESS-6 Exposure class coverage 4 100%
STRESS-7 Output floor at scale 7 100%
STRESS-8 Error accumulation (bounded) 4 100%
STRESS-9 Summary consistency 2 100%
STRESS-10 EAD consistency 4 100%
STRESS-11 Determinism 1 100%
STRESS-12 Framework comparison 1 100%
STRESS-13 Large scale 100K (slow) 4 100%
STRESS-14 Reference uniqueness 2 100%
Total 60 100%

Overall Acceptance Test Summary

Category Groups Scenarios Tests
CRR 11 80 169
Basel 3.1 12 90 212
Comparison 3 60
Stress 14 60
Total 40 170+ 501

The full test suite includes 5,034 tests across unit (4,232), acceptance (501), contracts (145), integration (122), and benchmarks (34).

Regulatory References

Reference URL
PRA Rulebook (CRR firms) https://www.prarulebook.co.uk/pra-rules/crr-firms
UK CRR (EU 575/2013) https://www.legislation.gov.uk/eur/2013/575/contents
PRA PS1/26 (Basel 3.1) https://www.bankofengland.co.uk/prudential-regulation/publication/2026/january/implementation-of-the-basel-3-1-final-rules-policy-statement
BCBS CRE Standards https://www.bis.org/basel_framework/standard/CRE.htm
PS1/26 Appendix 1 https://www.bankofengland.co.uk/-/media/boe/files/prudential-regulation/policy-statement/2026/january/ps126app1.pdf
PS1/26 Appendix 17 https://www.bankofengland.co.uk/-/media/boe/files/prudential-regulation/policy-statement/2026/january/ps126app17.pdf