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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