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  • Past Due Receivables

    • CA-4.2.21

      In the event that accounts receivable or lease payments receivable become past due, the exposure must be risk-weighted in accordance with the following table. The exposures should be risk weighted net of specific provisions (see Paragraph CA-4.3.5 for exposures risk-weighted under Supervisory Slotting Criteria).

      Type RW % of Specific Provisions for Past Due Receivables
      Unsecured exposure (other than a qualifying residential mortgage finance facility) that is 90 days or more past due, net of specific provisions 150%

      100%      		 Less than 20% of the outstanding receivables.

      At least 20% of the outstanding receivables.
      Exposure secured by RRE 100% For receivables that are 90 days or more past due.
      January 2015

    • CA-4.2.22

      For the purposes of defining the secured portion of a past due receivable, eligible collateral and guarantees will be the same as for credit risk mitigation purposes.

      January 2015

    • CA-4.2.23

      Past due retail receivables are to be excluded from the overall regulatory retail portfolio when assessing the granularity criterion, for risk-weighting purposes.

      January 2015