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{"sheet":"Cover Sheet","index":0,"n_rows":0,"n_cols":0,"rows_kept":0}

{"sheet":"Table of Contents","index":1,"n_rows":14,"n_cols":1,"rows_kept":14}
["Pillar 3 Report"]
[]
["Allied Irish Banks, p.l.c"]
[]
["Table of Contents"]
["Forward Looking Statement"]
["Introduction"]
["Chapter 1. Disclosure of key metrics and overview of risk-weighted exposure amounts"]
["1: Template EU OV1 - Overview of total risk exposure amounts"]
["Chapter 2. Disclosure of own funds"]
["2: Template IFRS 9/Article 468-FL - Comparison of institutions’ own funds and capital and leverage ratios with and without the application of transitional arrangements for IFRS 9 or analogous ECLs, and with and without the application of the temporary treatment in accordance with Article 468 of the CRR"]
["Chapter 3. Disclosure of the use of the IRB approach to credit risk"]
["3: Template EU CR8 - RWEA flow statements of credit risk exposures under the IRB approach"]
["CRR Roadmap "]

{"sheet":"Forward Looking Statement","index":2,"n_rows":3,"n_cols":1,"rows_kept":3,"merged":[[0,0,0,7],[2,0,2,7]]}
["Forward looking statement"]
[]
["This document contains certain forward looking statements with respect to the financial condition, results of operations and business of AIB Group and certain of the plans and objectives of the Group. These forward looking statements can be identified by the fact that they do not relate only to historical or current facts. Forward looking statements sometimes use words such as ‘aim’, ‘anticipate’, ‘target’, ‘expect’, ‘estimate’, ‘intend’, ‘plan’, ‘goal’, ‘believe’, ‘may’, ‘could’, ‘will’, ‘seek’, ‘continue’, ‘should’, ‘assume’, or other words of similar meaning.\nExamples of forward looking statements include, among others, statements regarding the Group’s future financial position, capital structure, Government shareholding in the Group, income growth, loan losses, business strategy, projected costs, capital ratios, estimates of capital expenditures, and plans and objectives for future operations. Because such statements are inherently subject to risks and uncertainties, actual results may differ materially from those expressed or implied by such forward looking information. By their nature, forward looking statements involve risk and uncertainty because they relate to events and depend on circumstances that will occur in the future. There are a number of factors that could cause actual results and developments to differ materially from those expressed or implied by these forward looking statements. These are set out in the Principal risks on pages 50 to 53 in the 2020 Annual Financial Report. In addition to matters relating to the Group’s business, future performance will be impacted by direct and indirect impacts of the COVID-19 pandemic and by Irish, UK and wider European and global economic and financial market considerations. Any forward looking statements made by or on behalf of the Group speak only as of the date they are made. The Group cautions that the list of important factors on pages 50 to 53 of the 2020 Annual Financial Report is not exhaustive. Investors and others should carefully consider the foregoing factors and other uncertainties and events when making an investment decision based on any forward looking statement."]

{"sheet":"Introduction","index":3,"n_rows":26,"n_cols":1,"rows_kept":26,"merged":[[0,0,0,14],[2,0,2,14],[4,0,4,14],[5,0,5,14],[7,0,7,2],[8,0,8,14],[10,0,10,2],[11,0,11,14],[12,0,12,14],[14,0,14,14],[15,0,15,14],[16,0,16,14],[18,0,18,14],[19,0,19,14],[21,0,21,14],[22,0,22,14],[23,0,23,14],[24,0,24,14],[25,0,25,14]]}
["Introduction"]
[]
["This document contains the required regulatory disclosures under Capital Requirements Regulation (“CRR”), Part Eight – Disclosures by Institutions and is prepared in compliance with Regulation (EU) 2021/637.\n\nAllied Irish Banks, p.l.c. and all of its subsidiaries (“AIB Group”) have adopted a group-wide approach to identifying, assessing and managing risks. The Group's approach to Risk Management is described in the 2020 Annual Financial Report as part of the Risk management – Framework section on pages 80 to 86."]
[]
["Basis of disclosures"]
["Allied Irish Banks, p.l.c., a direct subsidiary of AIB Group plc, is a credit institution authorised by the Central Bank/SSM (LEI code: 3U8WV1YX2VMUHH7Z1Q21). Allied Irish Banks, p.l.c. and its subsidiaries: AIB Mortgage Bank Unlimited Company and EBS d.a.c. are licenced entities and are required to file regulatory returns with the Central Bank for the purpose of assessing their capital adequacy. In addition, AIB Group (UK) p.l.c., also a subsidiary of Allied Irish Banks, p.l.c., is a licenced entity and files regulatory returns with the Prudential Regulatory Authority (“PRA”). On 31 August 2021 AIB Group plc. completed the acquisition of Goodbody Stockbrokers (\"Goodbody\") which is consolidated in AIB Group plc. results at 30 September 2021. Goodbody is supervised per the Investment Firms Regulation (\"IFR\") on an individual basis and included in Group consolidated supervision."]
[]
["Frequency"]
["Allied Irish Banks, p.l.c is required to publish annual, semi-annual and quarterly disclosures as per Articles 433 and 433a. This is the first set of quarterly disclosures required under the Capital Requirements Regulation II (\"CRR2\")."]
[]
["Reporting conventions"]
["Where disclosures have been enhanced, or are new, they are generally not restated or comparatives provided. Wherever specific rows and columns in the tables and templates prescribed by the EBA or Basel are not applicable to our activities, they are left blank and the same approach followed for comparatives.\n\nThis Pillar 3 report is reported in Euro millions for the reference date 30 September 2021 and the reference period 1 January 2021 to 30 September 2021.\n\nDue to rounding, numbers presented throughout this document may not add up precisely to the totals we provide and percentages may not precisely reflect the absolute figures. \n\nNumbers presented are on a transitional basis unless otherwise stated."]
["Liquidity disclosures are not required by Allied Irish Banks, p.l.c. due to Article 8 Derogation from the application of liquidity requirements on an individual basis."]
[]
["Large subsidiary"]
["Subsidiaries are not required to comply with Pillar 3 disclosures per Article 6, however, large subsidiaries are required to disclose certain information per Article 13(1). A review of the licensed subsidiaries is carried out quarterly to determine if they meet the definition of a large subsidiary. The only large subsidiary in AIB Group at 30 September 2021 was Allied Irish Banks, plc."]
["Large subsidiaries shall disclose all the information required per Article 13(1) on an annual basis and the required information on a semi annual and quarterly basis."]
[]
["Solo consolidation"]
["The Central Bank has adopted the national discretion under Article 9 of CRR concerning the ability of institutions to include certain subsidiaries in their individual regulatory returns. This treatment, termed ‘solo consolidation’, in effect, treats such subsidiaries as if they were branches of the parent rather than separate entities in their own right. There are certain criteria that must be met before the Central Bank will approve the inclusion of non-authorised subsidiaries in the ‘solo consolidation’. Allied Irish Banks, p.l.c. has approval to prepare regulatory returns on a solo consolidation basis."]
[]
["Attestation"]
["The Group has formal policies and internal processes, systems and controls in place to comply with the disclosure requirements under CRR. Specific governance committees are responsible for reviewing the Group’s Pillar 3 disclosures so that they have been subject to adequate verification and comply with applicable standards and legislation.\n\n“I confirm that Allied Irish Banks, p.l.c.'s Pillar 3 disclosures, to the best of my knowledge, comply with Part Eight of the CRR and have been prepared in compliance with AIB Group's internal control framework”."]
["This report has been attested by:"]
["Chief Financial Officer and Member of the Board of AIB Group"]
["Donal Galvin"]

{"sheet":"Chapter 1","index":4,"n_rows":1,"n_cols":1,"rows_kept":1,"merged":[[0,0,0,7]]}
["Chapter 1. Disclosure of key metrics and overview of risk-weighted exposure amounts"]

{"sheet":"1","index":5,"n_rows":46,"n_cols":5,"rows_kept":46,"merged":[[0,0,0,4],[2,0,2,4],[4,2,4,3],[45,0,45,4]]}
["1: Template EU OV1 - Overview of total risk exposure amounts"]
[]
["Per Article 438 point (d) the following template provides an overview of the total risk exposure amounts (TREA) forming the denominator of the risk based capital requirements calculated in accordance with Article 92 of the CRR. \nThis template has been adjusted under CRR II to reflect the difference in the new frameworks for securitisation exposures and counterparty credit risk.\nNote Total own funds requirements are calculated as 8% of TREA.\n\nMain movements between September and June 2021 are as follows:\n\t  •Credit risk (excluding CCR), Counterparty Credit Risk, Securitisations and Operational Risk remained broadly flat during the period.\n\t  •Market Risk increased by € 0.1 bn mainly due to increase in trading activity in derivatives.\n"]
[]
[null,null,"Total risk exposure amounts (TREA)",null,"Total own funds requirements"]
[null,null,"a","b","c"]
[null,null,"2021-09-30","2021-06-30","2021-09-30"]
[1,"Credit risk (excluding CCR)",{"v":32083.8919831267,"d":"32,084"},{"v":32021.3876041067,"d":"32,021"},{"v":2566.71135865014,"d":"2,567"}]
[2,"Of which the standardised approach ",{"v":17080.5138233604,"d":"17,081"},{"v":16951.3913780164,"d":"16,951"},{"v":1366.44110586883,"d":"1,366"}]
[3,"Of which the Foundation IRB (F-IRB) approach ",{"v":14656.914567966,"d":"14,657"},{"v":14708.2644681795,"d":"14,708"},{"v":1172.55316543728,"d":"1,173"}]
[4,"Of which slotting approach"]
["EU 4a","Of which equities under the simple riskweighted approach"]
[5,"Of which the Advanced IRB (A-IRB) approach ",{"v":346.463589032254,"d":"346"},{"v":361.73175845666,"d":"362"},{"v":27.7170871225803,"d":"28"}]
[6,"Counterparty credit risk - CCR ",{"v":1060.29426899736,"d":"1,060"},{"v":1107.62500055098,"d":"1,108"},{"v":84.8235415197887,"d":"85"}]
[7,"Of which the standardised approach ",{"v":540.803501491193,"d":"541"},{"v":584.44022473656,"d":"584"},{"v":43.2642801192954,"d":"43"}]
[8,"Of which internal model method (IMM)"]
["EU 8a","Of which exposures to a CCP",{"v":12.1027753156594,"d":"12"},{"v":29.3991517747752,"d":"29"},{"v":0.968222025252752,"d":"1"}]
["EU 8b","Of which credit valuation adjustment - CVA",{"v":120.550332870911,"d":"121"},{"v":136.59240403855,"d":"137"},{"v":9.64402662967288,"d":"10"}]
[9,"Of which other CCR",{"v":386.837659319595,"d":"387"},{"v":357.193220001094,"d":"357"},{"v":30.9470127455676,"d":"31"}]
[10,"Not applicable"]
[11,"Not applicable"]
[12,"Not applicable"]
[13,"Not applicable"]
[14,"Not applicable"]
[15,"Settlement risk ",0,0,0]
[16,"Securitisation exposures in the non-trading book (after the cap)",{"v":858.053632746847,"d":"858"},{"v":813.930927380831,"d":"814"},{"v":68.6442906197478,"d":"69"}]
[17,"Of which SEC-IRBA approach "]
[18,"Of which SEC-ERBA (including IAA)",{"v":712.412404029774,"d":"712"},{"v":695.223101246138,"d":"695"},{"v":56.99299232,"d":"57"}]
[19,"Of which SEC-SA approach ",{"v":145.641228717073,"d":"146"},{"v":118.707826134694,"d":"119"},{"v":11.6512983,"d":"12"}]
["EU 19a","Of which 1 250%/ deduction"]
[20,"Position, foreign exchange and commodities risks (Market risk)",{"v":436.020495089729,"d":"436"},{"v":378.093338624236,"d":"378"},{"v":34.8816396071783,"d":"35"}]
[21,"Of which the standardised approach ",{"v":436.020495089729,"d":"436"},{"v":378.093338624236,"d":"378"},{"v":34.8816396071783,"d":"35"}]
[22,"Of which IMA "]
["EU 22a","Large exposures",0,0,0]
[23,"Operational risk ",{"v":3463.89475361977,"d":"3,464"},{"v":3463.89475361977,"d":"3,464"},{"v":277.111580289582,"d":"277"}]
["EU 23a","Of which basic indicator approach "]
["EU 23b","Of which standardised approach ",{"v":3463.89475361977,"d":"3,464"},{"v":3463.89475361977,"d":"3,464"},{"v":277.111580289582,"d":"277"}]
["EU 23c","Of which advanced measurement approach "]
[24,"Amounts below the thresholds for deduction (subject to 250% risk weight)  *",{"v":234.284489532633,"d":"234"},{"v":233.784489532633,"d":"234"},{"v":18.7427591626106,"d":"19"}]
[25,"Not applicable"]
[26,"Not applicable"]
[27,"Not applicable"]
[28,"Not applicable"]
[29,"Total",{"v":37902.1551335804,"d":"37,902"},{"v":37784.9316242826,"d":"37,785"},{"v":3032.17241068643,"d":"3,032"}]
[]
["*The amount is shown for information only, as these exposures are already included in row 1 Credit risk (excluding CCR) and related ''of which''.\n"]

{"sheet":"Chapter 2","index":6,"n_rows":1,"n_cols":1,"rows_kept":1,"merged":[[0,0,0,7]]}
["Chapter 2. Disclosure of own funds"]

{"sheet":"2","index":7,"n_rows":37,"n_cols":5,"rows_kept":37,"merged":[[0,0,0,4],[2,0,2,4],[6,0,6,4],[16,0,16,4],[19,0,19,4],[29,0,29,4],[36,0,36,4]]}
["2: Template IFRS 9/Article 468-FL - Comparison of institutions’ own funds and capital and leverage ratios with and without the application of transitional arrangements for IFRS 9 or analogous ECLs, and with and without the application of the temporary treatment in accordance with Article 468 of the CRR"]
[]
["The template below shows key metrics as required by the EBA/GL/2020/12 relating to IFRS 9 in accordance with Article 473a and article 468.\n\nOn 1 January 2018, IFRS 9 transitional capital arrangements were implemented by Regulation (EU) 2017/2395. AIB elected to apply the transitional arrangements at both consolidated and individual entity levels and will disclose both transitional and fully loaded CET1 ratios until the end of the transitional period. The transitional benefit is phased out over a 5 year period with 95% applicable for 2018; 85% for 2019; 70% for 2020; 50% for 2021; 25% for 2022 with no transitional benefit from 2023 onwards.\n\nThe Group also applies the new transitional arrangements as per Regulation (EU) 2020/873 of the European Parliament and of the Council which allows any increase in new expected credit loss provisions on non-credit impaired loans to be fully added back to CET1 from 1 January 2020 to 31 December 2024.\n\nThe transitional arrangements, implemented under a modified static approach, allow for transitional relief on the ‘day 1’ impact on adoption of IFRS 9 (static element) and for the increase between ‘day 1’ and the reporting date (modified element), subject to eligibility. For the static element, all credit provisions are eligible for transition, whereas for the modified element, credit impaired are excluded.  \n\nSeparate calculations are performed for standardised and IRB (both foundation and advanced) portfolios, reflecting the different ways these frameworks take account of credit provisions. Under the standardised approach, increases in credit provisions for both the static and the modified elements are eligible for transition.  In addition, under the standardised approach the credit provision amount not deducted from CET1 is risk weighted at 100%.  Under the IRB approach, for both the static and modified elements, credit provisions are only eligible for transitional relief to the extent that they exceed regulatory expected losses.  However, where the credit provision is higher than regulatory expected loss, the excess is added back to tier 2 capital.\n\nThe Group is not applying the temporary treatment specified in Article 468. Own funds, capital and leverage ratios reflect the full impact of unrealised gains and losses measured at fair value through other comprehensive income."]
[]
[null,null,"a","b","d"]
[null,null,"2021-09-30","2021-06-30","2020-12-31"]
["Available capital (amounts) "]
[1,"CET1 capital (1) ",{"v":8695.87526928592,"d":"8,696"},{"v":8663.98590935563,"d":"8,664"},{"v":9143,"d":"9,143"}]
[2,"CET1 capital as if IFRS 9 or analogous ECLs transitional arrangements had not been applied ",{"v":8106.68091040051,"d":"8,107"},{"v":8081.98739910122,"d":"8,082"},{"v":8463,"d":"8,463"}]
["2a","CET1 capital as if the temporary treatment of unrealised gains and losses measured at fair value through OCI (other comprehensive income) in accordance with Article 468 of the CRR had not been applied "]
[3,"Tier 1 capital (1)",{"v":9811.31430928592,"d":"9,811"},{"v":9779.42494935563,"d":"9,779"},{"v":10258,"d":"10,258"}]
[4,"Tier 1 capital as if IFRS 9 or analogous ECLs transitional arrangements had not been applied ",{"v":9222.11995040051,"d":"9,222"},{"v":9197.42643910121,"d":"9,197"},{"v":9578,"d":"9,578"}]
["4a","Tier 1 capital as if the temporary treatment of unrealised gains and losses measured at fair value through OCI in accordance with Article 468 of the CRR had not been applied "]
[5,"Total capital (1)",{"v":11353.8910042859,"d":"11,354"},{"v":11321.5270793556,"d":"11,322"},{"v":11797,"d":"11,797"}]
[6,"Total capital as if IFRS 9 or analogous ECLs transitional arrangements had not been applied ",{"v":10858.0441789365,"d":"10,858"},{"v":10833.1876579412,"d":"10,833"},{"v":11215,"d":"11,215"}]
["6a","Total capital as if the temporary treatment of unrealised gains and losses measured at fair value through OCI in accordance with Article 468 of the CRR had not been applied ",null,null," "]
["Risk-weighted assets (amounts)"]
[7,"Total risk-weighted assets (1)",{"v":37902.1551335804,"d":"37,902"},{"v":37784.9316242826,"d":"37,785"},{"v":38566,"d":"38,566"}]
[8,"Total risk-weighted assets as if IFRS 9 or analogous ECLs transitional arrangements had not been applied ",{"v":37612.9379899943,"d":"37,613"},{"v":37492.7569961965,"d":"37,493"},{"v":38204,"d":"38,204"}]
["Capital ratios"]
[9,"CET1 (as a percentage of risk exposure amount) ",{"v":0.229429573031893,"d":"22.94%"},{"v":0.229297382234449,"d":"22.93%"},{"v":0.2371,"d":"23.71%"}]
[10,"CET1 (as a percentage of risk exposure amount) as if IFRS 9 or analogous ECLs transitional arrangements had not been applied ",{"v":0.215529053129458,"d":"21.55%"},{"v":0.21556129894425,"d":"21.56%"},{"v":0.2215,"d":"22.15%"}]
["10a","CET1 (as a percentage of risk exposure amount) as if fair value through OCI the temporary treatment of unrealised gains and losses measured at in accordance with Article 468 of the CRR had not been applied",null,null," "]
[11,"Tier 1 (as a percentage of risk exposure amount) ",{"v":0.258859008800619,"d":"25.89%"},{"v":0.258818119524421,"d":"25.88%"},{"v":0.266,"d":"26.60%"}]
[12,"Tier 1 (as a percentage of risk exposure amount) as if IFRS 9 or analogous ECLs transitional arrangements had not been applied ",{"v":0.245184780642601,"d":"24.52%"},{"v":0.245312086279338,"d":"24.53%"},{"v":0.2507,"d":"25.07%"}]
["12a","Tier 1 (as a percentage of risk exposure amount) as if  fair value through OCI the temporary treatment of unrealised gains and losses measured at in accordance with Article 468 of the CRR had not been applied ",null,null," "]
[13,"Total capital (as a percentage of risk exposure amount) ",{"v":0.299557926568314,"d":"29.96%"},{"v":0.29963074148002,"d":"29.96%"},{"v":0.3059,"d":"30.59%"}]
[14,"Total capital (as a percentage of risk exposure amount) as if IFRS 9 or analogous ECLs transitional arrangements had not been applied ",{"v":0.288678437771198,"d":"28.87%"},{"v":0.288940812195812,"d":"28.89%"},{"v":0.2936,"d":"29.36%"}]
["14a","Total capital (as a percentage of risk exposure amount) as if the temporary treatment of unrealised gains and losses measured at fair value through OCI in accordance with Article 468 of the CRR had not been applied ",null,null," "]
["Leverage ratio"]
[15,"Leverage ratio total exposure measure",{"v":107828.044988697,"d":"107,828"},{"v":106142.705166269,"d":"106,143"},{"v":94225,"d":"94,225"}]
[]
[16,"Leverage ratio ",{"v":0.0909903755587373,"d":"9.10%"},{"v":0.0921346872970359,"d":"9.21%"},{"v":0.1089,"d":"10.89%"}]
[17,"Leverage ratio as if IFRS 9 or analogous ECLs transitional arrangements had not been applied ",{"v":0.0860776779440026,"d":"8.61%"},{"v":0.0872216558964551,"d":"8.72%"},{"v":0.1025,"d":"10.25%"}]
["17a","Leverage ratio as if the temporary treatment of unrealised gains and losses measured at fair value through OCI in accordance with Article 468 of the CRR had not been applied",null,null," "]
[]
["(1) Transitional CET1, T1 and total capital and RWEAs are calculated applying the IFRS 9 transitional arrangements of the CRR as amended by CRR II applicable as at the reporting date.  For movements in RWEA please refer to EU OV1. Capital was broadly flat from June to September 2021."]

{"sheet":"Chapter 3","index":8,"n_rows":1,"n_cols":1,"rows_kept":1,"merged":[[0,0,0,7]]}
["Chapter 3. Disclosure of the use of the IRB approach to credit risk"]

{"sheet":"3","index":9,"n_rows":16,"n_cols":4,"rows_kept":16,"merged":[[0,0,0,3],[2,0,2,3],[4,2,4,3]]}
["3: Template EU CR8 - RWEA flow statements of credit risk exposures under the IRB approach"]
[]
["Per point (h) of Article 438 the template below analyses the movements in risk weighted exposure amounts under the IRB approach between periods. This template excludes counterparty credit risk of € 555 m (June 21: € 540 m).\n\nAsset size decreased driven by loan redemptions being greater than new lending.\nAsset quality represents the impact of PD and LGD migration changes within the loan book.\n"]
[]
[null,null,"Risk weighted exposure amount"]
[null,null,"a","b"]
[null,null,"2021-09-30","2021-06-30"]
[1,"Risk weighted exposure amount as at the end of the previous reporting period",{"v":15069.9962266362,"d":"15,070"},{"v":16558.3884064807,"d":"16,558"}]
[2,"Asset size (+/-)",{"v":-168.485239261093,"d":"(168)"},{"v":-325.926819455209,"d":"(326)"}]
[3,"Asset quality (+/-)",{"v":15.472197,"d":"15"},{"v":-974.401438,"d":"(974)"}]
[4,"Model updates (+/-)",0,0]
[5,"Methodology and policy (+/-)",0,{"v":-129.608696,"d":"(130)"}]
[6,"Acquisitions and disposals (+/-)",0,0]
[7,"Foreign exchange movements (+/-)",{"v":86.394973,"d":"86"},{"v":-58.455226,"d":"(58)"}]
[8,"Other (+/-)",0,0]
[9,"Risk weighted exposure amount as at the end of the reporting period",{"v":15003.3781573491,"d":"15,003"},{"v":15069.9962266362,"d":"15,070"}]

{"sheet":"CRR Roadmap","index":10,"n_rows":318,"n_cols":3,"rows_kept":318}
["CRR Roadmap "]
[]
["CRR Ref","Article Name","AIB PLC compliance reference"]
["Article 431 ","Article 431 Disclosure requirements and policies"]
["Article 431(1)    ","Institutions shall publicly disclose the information referred to in Titles II  and III  in accordance with the provisions laid down in this Title, subject to the exceptions referred to in Article 432.","AIB plc Pillar 3 Disclosures at 30 September 2021 (“P3”)."]
["Article 431(2)    ","Institutions that  have been granted permission by the  competent  authorities under  Part Three for  the instruments and methodologies referred to in Title III  of this Part shall publicly disclose the information laid down therein.","AIB will publicly disclose the relevant information under Title III Qualifying Requirements for the Use of Particular Instruments or Methodologies that AIB has been granted permission by the competent authority  under  Part Three for  the instruments and methodologies. See Article 452 to 455 below for details."]
["Article 431(3)    ","The management body or senior management shall adopt formal policies to comply with the disclosure requirements laid down in this Part and put in place and maintain internal processes, systems and controls to verify that the institutions' disclosures are appropriate and in compliance with the requirements laid down in this Part. At least one member of the management body or senior management shall attest in writing that the relevant institution has made the disclosures required under this Part in accordance with the formal policies and internal processes, systems and controls. The written attestation and the key elements of the institution's formal policies to comply with the disclosure requirements shall be included in institutions' disclosures.\nInformation to be disclosed in accordance with this Part shall be subject to the same level of internal verification as that applicable to the management report included in the institution's financial report.\nInstitutions shall also have policies in place to verify that their disclosures convey their risk profile comprehensively to market participants. Where institutions find that the disclosures required under this Part do not convey the risk profile comprehensively to market participants, they shall publicly disclose information in addition to the information required to be disclosed under this Part. Nonetheless, institutions shall only be required to disclose information that is material and not proprietary or confidential as referred to in Article 432.","Annual - Table EU CCRA – Qualitative disclosure related to CCR : Row 4"]
["Article 431(4)    ","All quantitative disclosures shall be accompanied by a qualitative narrative and any other supplementary information that  may be necessary in order for the users of that  information to  understand the quantitative disclosures, noting  in particular any significant change in any given disclosure compared to  the  information contained in the previous disclosures."," AIB will ensure all quantitative disclosures will be accompanied by a qualitative narrative and any other supplementary information that  may be necessary in order for the users of that  information to  understand the quantitative disclosures, noting  in particular any significant change in any given disclosure compared to  the  information contained in the previous disclosures. \n\nAnnual - Table EU CCRA – Qualitative disclosure related to CCR : Row 4\n"]
["Article 431(5)    ","Institutions shall, if requested, explain their rating decisions to SMEs  and other corporate applicants for loans, providing an explanation in writing when asked. The administrative costs of that  explanation shall be proportionate to the size of the loan.","Not applicable."]
["Article 432","Article 432 Non-material, proprietary or confidential information"]
["Article 432(1)    ","With the exception of the disclosures laid down in point (c) of Article 435(2) and in Articles 437 and 450, institutions may omit one or more of the disclosures listed in Titles II and III where the information provided by those disclosures is not regarded as material.\nInformation in disclosures shall be regarded as material where its omission or  misstatement could change or influence the  assessment or  decision of a user of that  information relying on  it for the  purpose  of making economic decisions.\nEBA shall issue guidelines, in accordance with Article 16 of Regulation (EU) No 1093/2010,  on how institutions have to apply materiality in relation to the disclosure requirements of Titles II and III.","AIB complies with all relevant disclosure requirements with regards to materiality."]
["Article 432(2)    "," Institutions may also omit one or more items of information referred to in Titles II  and III  where those items include information that is regarded as proprietary or confidential in accordance with this paragraph, except for the disclosures laid down in Articles 437 and 450.","AIB does not omit any information on the grounds that it may be proprietary or confidential."]
["Article 432(2)    ","Information shall be regarded as proprietary to institutions where disclosing it publicly would undermine their competitive position. Proprietary information may include information on products or systems that would render the investments of institutions therein less valuable, if shared with competitors.\nInformation  shall  be  regarded  as  confidential  where  the  institutions  are  obliged  by  customers  or  other counterparty relationships to keep that information confidential.\nEBA shall issue guidelines, in accordance with Article 16 of Regulation (EU) No 1093/2010,  on how institutions have to apply proprietary and confidentiality in relation to the disclosure requirements of Titles II and III.","AIB does not omit any information on the grounds that it may be proprietary or confidential."]
["Article 432(3)    ","In the exceptional cases referred to in paragraph 2, the institution concerned shall state in its disclosures the fact that specific items of information are not being disclosed and the reason for not disclosing those items, and publish more  general information about  the  subject matter  of the  disclosure requirement, except where that subject matter is, in itself, proprietary or confidential.","Not applicable."]
["Article 433","Article 433 Frequency and scope of disclosures"]
["Article 433","Institutions shall publish the disclosures required under Titles II and III in the manner set out in Articles 433a, 433b and 433c.\nAnnual disclosures shall be published on the same date as the date on which institutions publish their financial statements or as soon as possible thereafter.\nSemi-annual and quarterly disclosures shall be published on the same date as the date on which the institutions publish their financial reports for the corresponding period where applicable or as soon as possible thereafter.\nAny delay between the date of publication of the disclosures required under this Part and the relevant financial statements shall be reasonable and, in any event, shall not exceed the timeframe set by competent authorities pursuant to Article 106 of Directive 2013/36/EU.","Introduction"]
["Article 433a","Article 433a Disclosures by large institutions"]
["Article 433a(1)    ","Large institutions shall disclose the information outlined below with the following frequency: ","Introduction"]
["Article 433a(1)(a)","(a) all the information required under this Part on an annual basis;","See below for applicable disclosure requirements.\nNot Applicable. Annual Template EU INS1 Insurance participations. AIB has no insurance undertakings.\nNot Applicable. Annual Template EU INS2 Financial conglomerates - Information on own funds and capital adequacy ratio. AIB is not a financial conglomerate.\nNot a requirement for AIB Plc as a large subsidiary under Article 13. Annual Template EU MRB Qualitative disclosure requirements for institutions using the internal Market Risk Models. "]
["Article 433a(1)(b)","(b) on a semi-annual basis the information referred to in:","Introduction"]
["Article 433a(1)(b)(i)","(i) point (a) of Article 437;","Semi-annual - Template EU CC1 - Composition of regulatory own funds;\nSemi-annual - EU CC2 - Reconciliation of regulatory own funds to balance sheet in the audited financial statements."]
["Article 433a(1)(b)(ii)","(ii) point (e) of Article 438;","Not applicable. Semi-annual - Template EU CR10 -  Specialised lending and equity exposures under the simple risk weighted approach. AIB does not use the simple risk weight approach for specialised lending or equity exposures."]
["Article 433a(1)(b)(iii)","(iii) points (e) to (l) of Article 439;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 433a(1)(b)(iv)","(iv) Article 440;","Semi annual - Template EU CCyB1 - Geographical distribution of credit exposures relevant for the calculation of the countercyclical buffer;\nSemi annual - Template EU CCyB2 - Amount of institution-specific countercyclical capital buffer.\n"]
["Article 433a(1)(b)(v)","(v) points (c), (e), (f) and (g) of Article 442;","Semi annual - Template EU CR1: Performing and non-performing exposures and related provisions;\nSemi annual - Template  EU CR1-A: Maturity of exposures;\nSemi annual - Template EU CR2: Changes in the stock of non-performing loans and advances;\nAnnual & threshold - Template EU CR2a: Changes in the stock of non-performing loans and advances and related net accumulated recoveries;\nSemi annual - Template EU CQ1: Credit quality of forborne exposures;\nAnnual & threshold - Template  EU CQ2: Quality of forbearance;\nAnnual - Template  EU CQ3: Credit quality of performing and non-performing exposures by past due days;\nAnnual & threshold based (cols b and d); Semi annual (cols a, c, e, f and g only)- Template EU CQ4: Quality of non-performing exposures by geography; \nAnnual & threshold based (cols b and d); Semi annual (cols a, c, e and f) - Template EU CQ5: Credit quality of loans and advances by industry;\nAnnual & threshold - Template EU CQ6: Collateral valuation - loans and advances; \nSemi annual - Template EU CQ7: Collateral obtained by taking possession and execution processes; \nAnnual & threshold - Template EU CQ8: Collateral obtained by taking possession and execution processes – vintage breakdown.\n\n"]
["Article 433a(1)(b)(vi)","(vi) point (e) of Article 444;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 433a(1)(b)(vii)","(vii) Article 445;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 433a(1)(b)(viii)","(viii) point (a) and (b) of Article 448(1); ","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 433a(1)(b)(ix)","(ix) point (j) to (l) of Article 449;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 433a(1)(b)(x)","(x) points (a) and (b) of Article 451(1); ","Semi annual - Template EU LR1 - LRSum: Summary reconciliation of accounting assets and leverage ratio exposures;\nSemi annual - Template  EU LR2 - LRCom: Leverage ratio common disclosure;\nSemi annual - Template EU LR3 - LRSpl: Split-up of on balance sheet exposures (excluding derivatives, SFTs and exempted exposures).\n"]
["Article 433a(1)(b)(xi)","(xi) Article 451a(3);","Not applicable due to derogation Article 8 for AIB plc Semi annual - Template EU LIQ2 - Net Stable Funding Ratio."]
["Article 433a(1)(b)(xii)","(xii) point (g) of Article 452;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 433a(1)(b)(xiii)","(xiii) points (f) to (j) of Article 453;","Semi annual - Template  EU CR3 –  CRM techniques overview:  Disclosure of the use of credit risk mitigation techniques;\nSemi annual - Template EU CR4 – standardised approach – Credit risk exposure and CRM effects;\nSemi annual - Template EU CR7 – IRB approach – Effect on the RWEAs of credit derivatives used as CRM techniques;\nSemi annual - Template  EU CR7-A – IRB approach – Disclosure of the extent of the use of CRM techniques.\n"]
["Article 433a(1)(b)(xii)","(xiv) points (d), (e) and (g) of Article 455;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 433a(1)(c)","(c) on a quarterly basis the information referred to in: ","See below for applicable disclosure requirements."]
["Article 433a(1)(c)(i)","(i) points (d) and (h) of Article 438;","Quarterly - Template EU OV1 – Overview of risk weighted exposure amounts;\nQuarterly - Template EU CR8 –  RWEA flow statements of credit risk exposures under the IRB approach.\n\nNot applicable. Quarterly - Template EU CCR7 – RWEA flow statements of CCR exposures under the IMM. AIB does not use the IMM and instead use SA-CCR for derivatives under counterparty credit risk.\n\nNot applicable. Quarterly - Template EU MR2–B - RWEA flow statements of market risk exposures under the IMA. All market risk is treated under standardised approach. "]
["Article 433a(1)(c)(ii)","(ii) the key metrics referred to in Article 447;\n","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 433a(1)(c)(iii)","(iii) Article 451a(2).","Not applicable due to derogation Article 8 for AIB plc:\nQuarterly - Template EU LIQ1 - Quantitative information of LCR;\nQuarterly - Table  EU LIQB  on qualitative information on LCR, which complements template EU LIQ1.\n"]
["Article 433a(2)","By way of derogation from paragraph 1, large institutions other than G-SIIs that are non-listed institutions shall disclose the information outlined below with the following frequency:","Not applicable."]
["Article 433a(2)(a)\n","(a) all the information required under this Part on an annual basis;\n(b) the key metrics referred to in Article 447 on a semi-annual basis.","Not applicable."]
["Article 433a(3)","Large institutions  that  are subject to  Article 92a  or  92b  shall disclose the  information  required under Article 437a on a semi-annual basis, except for the key metrics referred to in point (h) of Article 447, which are to be disclosed on a quarterly basis.","Not applicable."]
["Article 433b","Article 433b Disclosures by small and non-complex institutions","Not applicable."]
["Article 433b(1)    ","Small and  non-complex  institutions  shall disclose the  information  outlined  below with  the  following frequency:","Not applicable."]
["Article 433b(1)(a)","(a) on an annual basis the information referred to in:","Not applicable."]
["Article 433b(1)(a)(i)","(i) points (a), (e) and (f) of Article 435(1);","Not applicable."]
["Article 433b(1)(a)(ii)","(ii) point (d) of Article 438;\n\n\n","Not applicable."]
["Article 433b(1)(a)(iii)","(iii) points (a) to (d), (h), (i), (j) of Article 450(1);","Not applicable."]
["Article 433b(1)(b)","(b) on a semi-annual basis the key metrics referred to in Article 447.","Not applicable."]
["Article 433b(2)    ","By way of derogation from paragraph 1 of this Article, small and non-complex institutions that are non- listed institutions shall disclose the key metrics referred to in Article 447 on an annual basis.","Not applicable."]
["Article 433c","Article 433c Disclosures by other institutions","Not applicable."]
["Article 433c(1)    ","Institutions that are not subject to Article 433a or 433b shall disclose the information outlined below with the following frequency:","Not applicable."]
["Article 433c(1)(a)","(a) all the information required under this Part on an annual basis; ","Not applicable."]
["Article 433c(1)(a)","(b) the key metrics referred to in Article 447 on a semi-annual basis.","Not applicable."]
["Article 433c(2)    ","By way of derogation from paragraph 1 of this Article, other institutions that are non-listed institutions shall disclose the following information on an annual basis:","Not applicable."]
["Article 433c(2)(a)","(a) points (a), (e) and (f) of Article 435(1); ","Not applicable."]
["Article 433c(2)(b)","(b) points (a, (b) and (c) of Article 435(2); ","Not applicable."]
["Article 433c(2)(c)","(c) point (a) of Article 437;","Not applicable."]
["Article 433c(2)(d)","(d) points (c) and (d) of Article 438;","Not applicable."]
["Article 433c(2)(e)","(e) the key metrics referred to in Article 447;","Not applicable."]
["Article 433c(2)(f)","(f)   points (a) to (d), (h) to (k) of Article 450(1).","Not applicable."]
["Article 434","Article 434 Means of disclosures"]
["Article 434(1)    ","Institutions shall disclose all the information required under Titles II  and III  in electronic format and in a single medium  or  location. The single medium  or  location shall be a standalone document  that  provides a readily accessible source of prudential information for users of that information or a distinctive section included in or appended to the institutions' financial statements or financial reports containing the required disclosures and being easily identifiable to those users.","Pillar 3 is available on the AIB Investor Relations website."]
["Article 434(2)    ","Institutions shall make available on their website or, in the absence of a website, in any other appropriate location an archive of the information required to be disclosed in accordance with this Part. That archive shall be kept  accessible for  a  period  of  time  that  shall be  no  less than  the  storage period  set by national  law for information included in the institutions' financial reports.","Pillar 3 archive is available on the AIB Investor Relations website."]
["Article 434a","Article 434a Uniform disclosure formats"]
["Article 434a","EBA shall develop draft implementing technical standards specifying uniform disclosure formats, and associated instructions in accordance with which the disclosures required under Titles II and III shall be made.\nThose uniform disclosure formats shall convey sufficiently comprehensive and comparable information for users of that information to assess the risk profiles of institutions and their degree of compliance with the requirements laid down  in Parts One to  Seven. To facilitate the  comparability of information, the  implementing technical standards shall seek to maintain consistency of disclosure formats with international standards on disclosures.\nUniform disclosure formats shall be tabular where appropriate.\nEBA shall submit those draft implementing technical standards to the Commission by 28 June 2020.\nPower is conferred on  the Commission to  adopt  those implementing technical standards in accordance with Article 15 of Regulation (EU) No 1093/2010.","EBA published the final version of the ITS on 21/04/2021: COMMISSION IMPLEMENTING REGULATION (EU) 2021/637\nof 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the \ninformation referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the \nCouncil and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295.\n\nAIB is compliant with this regulation."]
["Article 435","Article 435 Disclosure of risk management objectives and policies"]
["Article 435(1)","Institutions shall disclose their risk management objectives and policies for each separate category of risk, including the risks referred to in this Title. Those disclosures shall include:","Additional disclosure 'Risk Introduction and Sustainability disclosures'"]
["Article 435(1)(a)","(a) the strategies and processes to manage those categories of risks;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(1)(b)","(b) the structure and organisation of the relevant risk management function including information on the basis of its authority, its powers and accountability in accordance with the institution's incorporation and governing documents;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(1)(c)","(c) the scope and nature of risk reporting and measurement systems;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(1)(d)","(d) the policies for hedging and mitigating risk, and the strategies and processes for monitoring the continuing effectiveness of hedges and mitigants;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(1)(e)","(e) a declaration approved by the management body on the adequacy of the risk management arrangements of the relevant institution providing assurance that the risk management systems put in place are adequate with regard to the institution's profile and strategy;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(1)(f)","(f)   a concise risk statement approved by the management body succinctly describing the relevant institution's overall risk profile associated with the business strategy; that statement shall include:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(1)(f)(i)","(i)   key  ratios  and  figures  providing  external  stakeholders  a  comprehensive  view  of  the  institution's management of risk, including how the risk profile of the institution interacts with the risk tolerance set by the management body;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(1)(f)(ii)","(ii)  information on intragroup transactions and transactions with related parties that  may have a material impact of the risk profile of the consolidated group.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(2)    ","Institutions shall disclose the following information regarding governance arrangements:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(2)(a)","(a) the number of directorships held by members of the management body;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(2)(b)","(b) the recruitment policy for the selection of members of the management body and their actual knowledge, skills and expertise;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(2)(c)","(c) the policy on diversity with regard to selection of members of the management body, its objectives and any relevant targets set out in that policy, and the extent to which those objectives and targets have been achieved;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(2)(d)","(d) whether  or  not  the  institution  has set up  a  separate risk committee  and  the  number  of  times the  risk committee has met;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 435(2)(e)","(e) the description of the information f low on risk to the management body.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 436","Article 436 Disclosure of the scope of application","Introduction"]
["Article 436","Institutions shall disclose the  following information regarding the  scope of application of this Regulation as follows:","See below for applicable disclosure requirements."]
["Article 436(a)","(a) the name of the institution to which this Regulation applies;","Allied Irish Banks, p.l.c"]
["Article 436(b)","(b) a reconciliation between the consolidated financial statements prepared in accordance with the applicable accounting  framework  and   the   consolidated  financial  statements  prepared   in   accordance  with   the requirements on regulatory consolidation pursuant to Sections 2 and 3 of Title II of Part One; that reconciliation shall outline the differences between the accounting and regulatory scopes of consolidation and the legal entities included within the regulatory scope of consolidation where it differs from the accounting scope of consolidation; the outline of the legal entities included within the regulatory scope of consolidation shall describe the  method  of regulatory consolidation where it  is different from  the  accounting consolidation method, whether those entities are fully or proportionally consolidated and whether the holdings in those legal entities are deducted from own funds;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 436(c)","(c) a breakdown of assets and liabilities of the consolidated financial statements prepared in accordance with the requirements on regulatory consolidation pursuant to Sections 2 and 3 of Title II of Part One, broken down by type of risks as referred to under this Part;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 436(d)","(d) a  reconciliation identifying the  main  sources of  differences between the  carrying value amounts  in  the financial statements under the regulatory scope of consolidation as defined in Sections 2 and 3 of Title II of Part One, and the exposure amount used for regulatory purposes; that reconciliation shall be supplemented by qualitative information on those main sources of differences;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 436(e)","(e) for  exposures  from  the  trading  book  and  the  non-trading  book  that  are  adjusted in  accordance with Article 34  and Article 105,  a breakdown of the  amounts  of the  constituent elements of an  institution's prudent valuation adjustment, by type of risks, and the total of constituent elements separately for the trading book and non-trading book positions;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 436(f)","(f)   any current or expected material practical or legal impediment to the prompt transfer of own funds or to the repayment of liabilities between the parent undertaking and its subsidiaries;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 436(g)","(g) the aggregate amount  by which the actual own funds are less than required in all subsidiaries that are not included in the consolidation, and the name or names of those subsidiaries;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 436(h)","(h) where applicable, the circumstances under which use is made of the derogation referred to in Article 7 or the individual consolidation method laid down in Article 9.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 437","Article 437 Disclosure of own funds"]
["Article 437","Institutions shall disclose the following information regarding their own funds:","See below for applicable disclosure requirements."]
["Article 437(a)","(a) a full reconciliation of Common Equity Tier 1 items, Additional Tier 1 items, Tier 2 items and the filters and deductions applied to own funds of the institution pursuant to Articles 32 to 36, 56, 66 and 79 with the balance sheet in the audited financial statements of the institution;","Semi annual - Template EU CC1 - Composition of regulatory own funds, Semi annual - Template EU CC2 - reconciliation of regulatory own funds to balance sheet in the audited financial statements."]
["Article 437(b)","(b) a description of the main features of the Common Equity Tier 1 and Additional Tier 1 instruments and Tier 2 instruments issued by the institution;","Annual - Template EU CCA: Main features of regulatory own funds instruments and eligible liabilities instruments."]
["Article 437(c)","(c) the full terms and conditions of all Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments;","Annual - Template EU CCA: Main features of regulatory own funds instruments and eligible liabilities instruments."]
["Article 437(d)","(d) a separate disclosure of the nature and amounts of the following:","Semi annual - Template EU CC1 - Composition of regulatory own funds."]
["Article 437(d)(i)","(i) each prudential filter applied pursuant to Articles 32 to 35; ","Semi annual - Template EU CC1 - Composition of regulatory own funds."]
["Article 437(d)(ii)","(ii) items deducted pursuant to Articles 36, 56 and 66;","Semi annual - Template EU CC1 - Composition of regulatory own funds."]
["Article 437(d)(iii)","(iii) items not deducted pursuant to Articles 47, 48, 56, 66 and 79;","Semi annual - Template EU CC1 - Composition of regulatory own funds."]
["Article 437(e) ","(e) a description of all restrictions applied to the calculation of own funds in accordance with this Regulation and the instruments, prudential filters and deductions to which those restrictions apply;","Semi annual - Template EU CC1 - Composition of regulatory own funds."]
["Article 437(f)   ","(f)   a comprehensive explanation of the basis on which capital ratios are calculated where those capital ratios are calculated by using elements of own funds determined on a basis other  than  the basis laid down in this Regulation.","Semi annual - Template EU CC1 - Composition of regulatory own funds."]
["Article 437a ","Article 437a Disclosure of own funds and eligible liabilities"]
["Article 437a ","Institutions that are subject to Article 92a or 92b shall disclose the following information regarding their own funds and eligible liabilities:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 437a(a)","(a) the composition of their own funds and eligible liabilities, their maturity and their main features; ","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 437a(b)"," (b) the ranking of eligible liabilities in the creditor hierarchy;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 437a(c)","(c) the total amount of each issuance of eligible liabilities instruments referred to in Article 72b and the amount of those issuances that is included in eligible liabilities items within the limits specified in Article 72b(3) and (4);","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 437a(d)","(d) the total amount of excluded liabilities referred to in Article 72a(2).","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 438","Article 438 Disclosure of own funds requirements and risk-weighted exposure amounts"]
["Article 438","Institutions shall disclose the following information regarding their compliance with Article 92 of this Regulation and with the requirements laid down in Article 73 and in point (a) of Article 104(1) of Directive 2013/36/EU:","See below for applicable disclosure requirements."]
["Article 438(a)","(a) a summary of their approach to assessing the adequacy of their internal capital to support current and future activities;","Annual - Table EU OVC – ICAAP information."]
["Article 438(b)","(b) the amount of the additional own funds requirements based on the supervisory review process as referred to in point  (a) of Article 104(1) of Directive 2013/36/EU  and its composition  in terms of Common  Equity Tier 1, additional Tier 1 and Tier 2 instruments;","Quarterly - Template EU KM1 – Key metrics template."]
["Article 438(c)","(c) upon demand from the relevant competent authority, the result of the institution's internal capital adequacy assessment process;","Annual - Table EU OVC – ICAAP information."]
["Article 438(d)","(d) the total risk-weighted exposure amount and the corresponding total own funds requirement determined in accordance with Article 92, to be broken down by the different risk categories set out in Part Three and, where applicable, an explanation of the effect on the calculation of own funds and risk-weighted exposure amounts that results from applying capital floors and not deducting items from own funds;","Quarterly - Template EU OV1 – Overview of total risk exposure amounts."]
["Article 438(e)","(e) the on- and off-balance-sheet exposures, the risk-weighted exposure amounts and associated expected losses for each category of specialised lending referred to in Table 1 of Article 153(5) and the on- and off-balance- sheet  exposures and  risk-weighted exposure amounts  for  the  categories of  equity exposures set  out  in Article 155(2);","Not applicable. Semi-annual - Template EU CR10 -  Specialised lending and equity exposures under the simple risk weighted approach. AIB does not use the simple risk weight approach for specialised lending or equity exposures."]
["Article 438(f)","(f)   the exposure value and the risk-weighted exposure amount of own funds instruments held in any insurance undertaking, reinsurance undertaking or insurance holding company that the institutions do not deduct from their own funds in accordance with Article 49 when calculating their capital requirements on an individual, sub-consolidated and consolidated basis;","Not Applicable. Annual Template EU INS1 Insurance participations. AIB has no insurance undertakings."]
["Article 438(g)","(g) the  supplementary own  funds requirement and  the  capital adequacy ratio  of  the  financial conglomerate calculated in  accordance with  Article 6  of  Directive 2002/87/EC  and  Annex  I  to  that  Directive where method 1 or 2 set out in that Annex is applied;","Not Applicable. Annual Template EU INS2 Financial conglomerates - Information on own funds and capital adequacy ratio. AIB is not a financial conglomerate."]
["Article 438(h)","(h) the  variations in  the  risk-weighted exposure amounts  of  the  current  disclosure period  compared  to  the immediately preceding disclosure period that result from the use of internal models, including an outline of the key drivers explaining those variations.","Quarterly - Template EU CR8 – RWEA flow statements of credit risk exposures under the IRB approach.\n\nNot applicable. Quarterly - Template EU CCR7 – RWEA flow statements of CCR exposures under the IMM. AIB does not use the IMM and instead use SA-CCR for derivatives under counterparty credit risk.\n\nNot applicable. Quarterly - Template EU MR2–B - RWEA flow statements of market risk exposures under the IMA. All market risk is treated under standardised approach. "]
["Article 439","Article 439 Disclosure of exposures to counterparty credit risk"]
["Article 439","Institutions  shall disclose the  following information  regarding their  exposure to  counterparty  credit risk as referred to in Chapter 6 of Title II of Part Three:\n","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(a)","(a)  a description of the methodology used to assign internal capital and credit limits for counterparty credit exposures, including the methods to assign those limits to exposures to central counterparties;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(b)","(b)  a description of policies related to guarantees and other credit risk mitigants, such as the policies for securing collateral and establishing credit reserves;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(c)","(c)  a description of policies with respect to General Wrong-Way risk and Specific Wrong-Way risk as defined in Article 291;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(d)","(d)  the amount of collateral the institution would have to provide if its credit rating was downgraded;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(e)","(e)  the  amount  of segregated and unsegregated collateral received and posted per  type of collateral, further broken down between collateral used for derivatives and securities financing transactions;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(f)","(f)     for derivative transactions, the exposure values before and after the effect of the credit risk mitigation as determined under the methods set out in Sections 3 to 6 of Chapter 6 of Title II of Part Three, whichever method is applicable, and the associated risk exposure amounts broken down by applicable method;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(g)","(g)  for  securities financing transactions,  the  exposure values before and  after  the  effect of  the  credit risk mitigation as determined under the methods set out in Chapters 4 and 6 of Title II of Part Three, whichever method is used, and the associated risk exposure amounts broken down by applicable method;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(h)","(h)  the exposure values after credit risk mitigation effects and the associated risk exposures for credit valuation adjustment capital charge, separately for each method as set out in Title VI of Part Three;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(i)","(i)     the exposure value to central counterparties and the associated risk exposures within the scope of Section 9 of Chapter 6 of Title II of Part Three, separately for qualifying and non-qualifying central counterparties, and broken down by types of exposures;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(j)","(j)     the notional amounts and fair value of credit derivative transactions; credit derivative transactions shall be broken down by product type; within each product type, credit derivative transactions shall be broken down further by credit protection bought and credit protection sold;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(k)","(k)  the estimate of alpha where the institution has received the permission of the competent authorities to use its own estimate of alpha in accordance with Article 284(9);","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(l)","(l)    separately,  the disclosures included in point (e) of Article 444 and point (g) of Article 452;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439(m)","(m) for institutions using the methods set out in Sections 4 to 5 of Chapter 6 of Title II Part Three, the size of their on- and off-balance-sheet derivative business as calculated in accordance with Article 273a(1) or (2), as applicable.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 439","Where  the  central  bank  of  a  Member State  provides  liquidity assistance in  the  form  of  collateral swap transactions, the competent authority may exempt institutions from the requirements in points (d) and (e) of the first subparagraph where that competent authority considers that the disclosure of the information referred to therein could reveal that emergency liquidity assistance has been provided. For those purposes, the competent authority shall set out appropriate thresholds and objective criteria.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 440","Article 440 Disclosure of countercyclical capital buffers"]
["Article 440","Institutions shall disclose the  following information in relation to  their compliance with the requirement for a countercyclical capital buffer as referred to in Chapter 4 of Title VII of Directive 2013/36/EU:","See below for applicable disclosure requirements."]
["Article 440(a)","(a) the  geographical distribution of  the  exposure amounts  and  risk-weighted exposure amounts  of its credit exposures used as a basis for the calculation of their countercyclical capital buffer;","Semi annual - Template EU CCyB1 - Geographical distribution of credit exposures relevant for the calculation of the countercyclical buffer."]
["Article 440(b)","(b) the amount of their institution-specific countercyclical capital buffer.","Semi annual - Template EU CCyB2 - Amount of institution-specific countercyclical capital buffer."]
["Article 441","Article 441 Disclosure of indicators of global systemic importance"]
["Article 441","G-SIIs shall disclose, on  an  annual  basis, the  values of  the  indicators  used  for  determining their  score in accordance with the identification methodology referred to in Article 131 of Directive 2013/36/EU.","Not applicable. AIB is an O-SII."]
["Article 442","Article 442 Disclosure of exposures to credit risk and dilution risk"]
["Article 442","Institutions shall disclose the following information regarding their exposures to credit risk and dilution risk:","See below for applicable disclosure requirements."]
["Article 442(a)","(a) the  scope  and  definitions that  they  use  for  accounting  purposes  of  ‘past due’  and  ‘impaired’ and  the differences, if any, between the definitions of ‘past due’ and ‘default’ for accounting and regulatory purposes;","Annual - Table EU CRB - Additional disclosure related to the credit quality of assets."]
["Article 442(b)","(b) a  description  of  the  approaches  and  methods  adopted  for  determining  specific and  general credit  risk adjustments;","Annual - Table EU CRB - Additional disclosure related to the credit quality of assets."]
["Article 442(c)","(c) information on the amount  and quality of performing, non-performing and forborne exposures for loans, debt securities and off-balance-sheet exposures, including their related accumulated impairment, provisions and negative fair value changes due to credit risk and amounts of collateral and financial guarantees received;","Semi annual - Template EU CR1 - Performing and non-performing exposures and related provisions, Annual & threshold - Template EU CR2a - Changes in the stock of non-performing loans and advances and related net accumulated recoveries, Semi annual - Template EU CQ1 - Credit quality of forborne exposures, Annual & threshold - Template EU CQ2 - Quality of forbearance, Annual & threshold based (cols b and d); Semi annual (cols a, c, e, f and g only) - Template EU CQ4 - Quality of non-performing exposures by geography, Annual & threshold based (cols b and d); Semi annual (cols a, c, e and f) - Template EU CQ5 - Credit quality of loans and advances by industry, Annual & threshold - Template EU CQ6 - Collateral valuation - loans and advances, Semi annual - Template EU CQ7 - Collateral obtained by taking possession and execution processes, Annual & threshold - Template EU CQ8 - Collateral obtained by taking possession and execution processes – vintage breakdown."]
["Article 442(d)","(d) an ageing analysis of accounting past due exposures;","Annual - Template EU CQ3 - Credit quality of performing and non-performing exposures by past due days."]
["Article 442(e)","(e) the  gross carrying amounts  of both  defaulted and non-defaulted exposures, the  accumulated specific and general credit risk adjustments, the accumulated write-offs taken against those exposures and the net carrying amounts and their distribution by geographical area and industry type and for loans, debt securities and off- balance-sheet exposures;","Annual & threshold based (cols b and d); Semi annual (cols a, c, e, f and g only) - Template EU CQ4 - Quality of non-performing exposures by geography, Annual & threshold based (cols b and d); Semi annual (cols a, c, e and f) - Template EU CQ5 - Credit quality of loans and advances by industry."]
["Article 442(f)","(f)   any changes in the gross amount of defaulted on- and off-balance-sheet exposures, including, as a minimum, information on  the  opening and closing balances of those exposures, the  gross amount  of any of those exposures reverted to non-defaulted status or subject to a write-off;","Semi annual - Template EU CR1 - Performing and non-performing exposures and related provisions, Semi annual - Template EU CR2 - Changes in the stock of non-performing loans and advances, Annual & threshold - Template EU CR2a - Changes in the stock of non-performing loans and advances and related net accumulated recoveries."]
["Article 442(g)","(g) the breakdown of loans and debt securities by residual maturity.","Semi annual - Template EU CR1-A - Maturity of exposures."]
["Article 443","Article 443 Disclosure of encumbered and unencumbered assets"]
["Article 443","Institutions  shall  disclose  information  concerning  their  encumbered  and  unencumbered  assets.  For  those purposes, institutions shall use the carrying amount per exposure class broken down by asset quality and the total amount   of  the  carrying  amount   that  is  encumbered  and  unencumbered.  Disclosure  of  information  on encumbered and unencumbered assets shall not reveal emergency liquidity assistance provided by central banks.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 444","Article 444 Disclosure of the use of the Standardised Approach"]
["Article 444","Institutions calculating their risk-weighted exposure amounts in accordance with Chapter 2 of Title II  of Part Three shall disclose the following information for each of the exposure classes set out in Article 112:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 444(a)","(a) the names of the nominated ECAIs and ECAs and the reasons for any changes in those nominations over the disclosure period;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 444(b)","(b) the exposure classes for which each ECAI or ECA is used;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 444(c)","(c) a description of the process used to transfer the issuer and issue credit ratings onto items not included in the trading book;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 444(d)","(d) the association of the external rating of each nominated ECAI or ECA with the risk weights that correspond to the credit quality steps as set out in Chapter 2 of Title II of Part Three, taking into account that it is not necessary to disclose that information where the institutions comply with the standard association published by EBA;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 444(e)","(e) the exposure values and the exposure values after credit risk mitigation associated with each credit quality step as set out  in Chapter 2  of Title II  of Part Three, by exposure class, as well as the exposure values deducted from own funds.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 445","Article 445 Disclosure of exposure to market risk"]
["Article 445","Institutions calculating their own funds requirements in accordance with points (b) and (c) of Article 92(3) shall disclose those  requirements  separately for  each  risk  referred  to  in  those  points.  In  addition,  own  funds requirements for the specific interest rate risk of securitisation positions shall be disclosed separately.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 446","Article 446 Disclosure of operational risk management"]
["Article 446","Institutions shall disclose the following information about their operational risk management:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 446(a)","(a) the approaches for the assessment of own funds requirements for operation risk that the institution qualifies for;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 446(b)","(b) where the institution makes use of it, a description of the methodology set out in Article 312(2), which shall include a discussion of the relevant internal and external factors being considered in the institution's advanced measurement approach;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 446(c)","(c) in the case of partial use, the scope and coverage of the different methodologies used.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447","Article 447 Disclosure of key metrics"]
["Article 447","Institutions shall disclose the following key metrics in a tabular format:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447(a)","(a) the  composition  of their own  funds and their own  funds requirements as calculated in accordance with Article 92;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447(b)","(b) the total risk exposure amount as calculated in accordance with Article 92(3);","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447(c)","(c) where applicable, the amount and composition of additional own funds which the institutions are required to hold in accordance with point (a) of Article 104(1) of Directive 2013/36/EU;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447(d)","(d) their combined buffer requirement which the institutions are required to hold in accordance with Chapter 4 of Title VII of Directive 2013/36/EU;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447(e)","(e) their leverage ratio and the total exposure measure as calculated in accordance with Article 429;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447(f)","(f) the following information in relation to their liquidity coverage ratio as calculated in accordance with the delegated act referred to in Article 460(1):","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447(f)(i)","(i) the  average or  averages, as  applicable, of  their  liquidity coverage ratio  based  on  end-of-the-month observations over the preceding 12 months for each quarter of the relevant disclosure period;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447(f)(ii)","(ii) the average or averages, as applicable, of total liquid assets, after applying the relevant haircuts, included in the liquidity buffer pursuant to the delegated act referred to in Article 460(1), based on end-of-the- month observations over the preceding 12 months for each quarter of the relevant disclosure period;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447(f)(iii)","(iii) the averages of their liquidity outflows, inflows and net liquidity outflows as calculated pursuant to the delegated  act  referred  to   in   Article  460(1),  based  on   end-of-the-month   observations  over  the preceding 12 months for each quarter of the relevant disclosure period;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447(g)","(g) the following information in relation to their net stable funding requirement as calculated in accordance with Title IV of Part Six:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447(g)(i), II, III","(i) the net stable funding ratio at the end of each quarter of the relevant disclosure period; \n(ii)   the available stable funding at the end of each quarter of the relevant disclosure period; \n(iii) the required stable funding at the end of each quarter of the relevant disclosure period;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 447(h)","(h) their own funds and eligible liabilities ratios and their components, numerator and denominator, as calculated in accordance with Articles 92a  and 92b  and broken down at the level of each resolution group, where applicable.","Not applicable."]
["Article 448","Article 448 Disclosure of exposures to interest rate risk on positions not held in the trading book"]
["Article 448(1)    ","As from 28 June 2021, institutions shall disclose the following quantitative and qualitative information on the risks arising from potential changes in interest rates that affect both the economic value of equity and the net interest  income  of   their   non-trading   book   activities  referred  to   in   Article  84   and   Article  98(5)  of Directive 2013/36/EU:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(1)(a)   ","(a) the changes in the economic value of equity calculated under the six supervisory shock scenarios referred to in Article 98(5) of Directive 2013/36/EU for the current and previous disclosure periods;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(1)(b)   ","(b) the changes in the net interest income calculated under the two supervisory shock scenarios referred to in Article 98(5) of Directive 2013/36/EU for the current and previous disclosure periods;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(1)(c)   ","(c) a description of key modelling and parametric assumptions, other than those referred to in points (b) and (c) of Article 98(5a) of Directive 2013/36/EU used to calculate changes in the economic value of equity and in the net interest income required under points (a) and (b) of this paragraph;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(1)(d)   ","(d) an explanation of the significance of the risk measures disclosed under points (a) and (b) of this paragraph and of any significant variations of those risk measures since the previous disclosure reference date;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(1)(e)   ","(e) the description of how institutions define, measure, mitigate and control the interest rate risk of their non- trading book activities for the purposes of the competent authorities' review in accordance with Article 84 of Directive 2013/36/EU, including:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(1)(e)(i)","(i) a description of the specific risk measures that the institutions use to evaluate changes in their economic value of equity and in their net interest income;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(1)(e)(ii)","(ii) a  description  of  the  key  modelling  and  parametric  assumptions  used  in  the  institutions'  internal measurement  systems that  would  differ from  the  common  modelling  and  parametric  assumptions referred to  in Article 98(5a) of Directive 2013/36/EU  for the  purpose  of calculating changes to  the economic value of equity and to the net interest income, including the rationale for those differences;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(1)(e)(iii)","(iii) a description of the interest rate shock scenarios that institutions use to estimate the interest rate risk;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(1)(e)(iv)","(iv) the recognition of the effect of hedges against those interest rate risks, including internal hedges that meet the requirements laid down in Article 106(3);","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(1)(e)(v)","(v) an outline of how often the evaluation of the interest rate risk occurs;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(1)(f)","(f)   the description of the overall risk management and mitigation strategies for those risks; ","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(1)(g)","(g) average and longest repricing maturity assigned to non-maturity deposits.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 448(2)    ","By way of derogation from paragraph 1 of this Article, the requirements set out in points (c) and (e)(i) to (e) (iv) of paragraph 1 of this Article shall not apply to institutions that use the standardised methodology or the simplified standardised methodology referred to in Article 84(1) of Directive 2013/36/EU.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449","Article 449 Disclosure of exposures to securitisation positions"]
["Article 449","Institutions calculating risk-weighted exposure amounts in accordance with Chapter 5 of Title II of Part Three or own  funds  requirements  in  accordance  with  Article 337  or  338  shall  disclose the  following information separately for their trading book and non-trading book activities:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(a)","(a) a  description of  their  securitisation and  re-securitisation activities, including their  risk management  and investment objectives in  connection  with those  activities, their  role in  securitisation and  re-securitisation transactions, whether they use the simple, transparent and standardised securitisation (STS) as defined in point (10) of Article 242, and the extent to which they use securitisation transactions to transfer the credit risk of the securitised exposures to third parties with, where applicable, a separate description of their synthetic se­ curitisation risk transfer policy;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(b)","(b) the type of risks they are exposed to in their securitisation and re-securitisation activities by level of seniority of the relevant securitisation positions providing a distinction between STS and non-STS positions and:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(b)(i)","(i) the risk retained in own-originated transactions;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(b)(ii)","(ii) the risk incurred in relation to transactions originated by third parties;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(c)","(c) their approaches for calculating the risk-weighted exposure amounts that they apply to their securitisation activities, including the types of securitisation positions to which each approach applies and with a distinction between STS and non-STS positions;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(d)","(d) a list of SSPEs falling into any of the following categories, with a description of their types of exposures to those SSPEs, including derivative contracts:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(d)(i)","(i)    SSPEs which acquire exposures originated by the institutions; ","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(d)(ii)","(ii)   SSPEs sponsored by the institutions;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(d)(iii)","(iii) SSPEs  and other legal entities for which the institutions provide securitisation-related services, such as advisory, asset servicing or management services;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(d)(iv)","(iv) SSPEs included in the institutions' regulatory scope of consolidation;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(e)","(e) a list of any legal entities in relation to which the institutions have disclosed that they have provided support in accordance with Chapter 5 of Title II of Part Three;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(f)","(f) a  list of  legal entities affiliated with  the  institutions  and  that  invest in  securitisations originated by the institutions or in securitisation positions issued by SSPEs sponsored by the institutions;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(g)","(g) a  summary of  their  accounting policies for securitisation activity, including where relevant a  distinction between securitisation and re-securitisation positions;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(h)","(h) the names of the ECAIs used for securitisations and the types of exposure for which each agency is used;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(i)","(i) where applicable, a description of the Internal Assessment Approach as set out in Chapter 5 of Title II of Part Three, including the structure of the internal assessment process and the relation between internal assessment and external ratings of the relevant ECAI disclosed in accordance with point (h), the control mechanisms for the internal assessment process including discussion of independence, accountability, and internal assessment process review, the exposure types to which the internal assessment process is applied and the stress factors used for determining credit enhancement levels;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(j)","(j) separately for the trading book and the non-trading book, the carrying amount of securitisation exposures, including information  on  whether  institutions  have transferred significant credit risk in  accordance with Articles 244 and 245, for which institutions act as originator, sponsor or investor, separately for traditional and synthetic securitisations, and for STS and non-STS transactions and broken down by type of securitisation exposures;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(k)","(k) for the non-trading book activities, the following information:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(k)(i)","(i)   the aggregate amount of securitisation positions where institutions act as originator or sponsor and the associated risk-weighted assets and capital requirements by regulatory approaches, including exposures deducted from own funds or risk weighted at 1 250 %, broken down between traditional and synthetic securitisations and between securitisation and re-securitisation exposures, separately for STS and non-STS positions, and further broken down into a meaningful number of risk-weight or capital requirement bands and by approach used to calculate the capital requirements;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(k)(ii)","(ii)  the aggregate amount of securitisation positions where institutions act as investor and the associated risk- weighted assets and capital requirements by regulatory approaches, including exposures deducted from own funds or risk weighted at 1 250 %, broken down between traditional and synthetic securitisations, securitisation and re-securitisation positions, and STS and non-STS positions, and further broken down into a meaningful number of risk weight or capital requirement bands and by approach used to calculate the capital requirements;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449(l)","(l) for exposures securitised by the institution, the amount of exposures in default and the amount of the specific credit risk adjustments made by the institution during the current period, both broken down by exposure type.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 449a","Article 449a Disclosure of environmental, social and governance risks (ESG risks)"]
["Article 449a","From 28 June 2022,  large institutions which have issued securities that are admitted to trading on a regulated market of any Member State, as defined in point  (21) of Article 4(1) of Directive 2014/65/EU, shall disclose information on ESG risks, including physical risks and transition risks, as defined in the report referred to in Article 98(8) of Directive 2013/36/EU. \n\nThe information referred to in the first paragraph shall be disclosed on an annual basis for the first year and biannually thereafter.\n\n\n","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 450","Article 450 Disclosure of remuneration policy"]
["Article 450(1)","Institutions shall disclose the following information regarding their remuneration policy and practices for those categories of staff whose professional activities have a material impact on the risk profile of the institutions:","See below for applicable disclosure requirements."]
["Article 450(1)(a)","(a) information concerning the decision-making process used for determining the remuneration policy, as well as the number of meetings held by the main body overseeing remuneration during the financial year, including, where applicable, information about  the composition  and the mandate of a remuneration  committee, the external consultant whose services have been used for the determination of the remuneration policy and the role of the relevant stakeholders;","Annual - Table EU  REMA - Remuneration policy."]
["Article 450(1)(b)","(b) information about the link between pay of the staff and their performance;","Annual - Table EU  REMA - Remuneration policy."]
["Article 450(1)(c)","(c) the most important design characteristics of the remuneration system, including information on the criteria used for performance measurement and risk adjustment, deferral policy and vesting criteria;","Annual - Table EU  REMA - Remuneration policy."]
["Article 450(1)(d)","(d) the  ratios between fixed and  variable remuneration  set in accordance with point  (g) of Article 94(1) of Directive 2013/36/EU;","Annual - Table EU  REMA - Remuneration policy."]
["Article 450(1)(e)","(e) information on the performance criteria on which the entitlement to shares, options or variable components of remuneration is based;","Annual - Table EU  REMA - Remuneration policy."]
["Article 450(1)(f)","(f)   the main parameters and rationale for any variable component scheme and any other non-cash benefits; ","Annual - Table EU  REMA - Remuneration policy."]
["Article 450(1)(g)","(g) aggregate quantitative information on remuneration, broken down by business area;","Annual - Template EU REM5 - Information on remuneration of staff whose professional activities have a material impact on institutions’ risk profile (identified staff)."]
["Article 450(1)(h)","(h) aggregate quantitative information on remuneration, broken down by senior management and members of staff whose professional activities have a material impact on the risk profile of the institutions, indicating the following:","See below for applicable disclosure requirements."]
["Article 450(1)(h)(i)","(i)     the amounts  of remuneration  awarded for the financial year, split into fixed remuneration  including a description of the fixed components, and variable remuneration, and the number of beneficiaries;","Annual - Template EU REM1 - Remuneration awarded for the financial year."]
["Article 450(1)(h)(ii)","(ii)    the  amounts  and  forms  of  awarded  variable  remuneration,  split  into  cash,  shares,  share-linked instruments and other types separately for the part paid upfront and the deferred part;","Annual - Template EU REM1 - Remuneration awarded for the financial year."]
["Article 450(1)(h)(iii)","(iii) the amounts of deferred remuneration awarded for previous performance periods, split into the amount due to vest in the financial year and the amount due to vest in subsequent years;","Annual - Template EU REM3 - Deferred remuneration."]
["Article 450(1)(h)(iv)","(iv)  the  amount  of deferred remuneration  due to  vest in  the  financial year that  is paid out  during the financial year, and that is reduced through performance adjustments;","Annual - Template EU REM3 - Deferred remuneration."]
["Article 450(1)(h)(v)","(v)   the guaranteed variable remuneration awards during the financial year, and the number of beneficiaries of those awards;","Annual - Template EU REM2 - Special payments  to staff whose professional activities have a material impact on institutions’ risk profile (identified staff)."]
["Article 450(1)(h)(vi)","(vi)  the severance payments awarded in previous periods, that have been paid out during the financial year; ","Annual - Template EU REM2 - Special payments  to staff whose professional activities have a material impact on institutions’ risk profile (identified staff)."]
["Article 450(1)(h)(vii)"," (vii) the  amounts  of  severance payments  awarded during  the  financial year, split into  paid upfront  and deferred, the number of beneficiaries of those payments and highest payment that has been awarded to a single person;","Annual - Template EU REM2 - Special payments  to staff whose professional activities have a material impact on institutions’ risk profile (identified staff)."]
["Article 450(1)(i)","(i)   the number of individuals that have been remunerated EUR 1 million or more per financial year, with the remuneration between EUR 1 million and EUR 5 million broken down into pay bands of EUR 500 000 and with the remuneration of EUR 5 million and above broken down into pay bands of EUR 1 million;","Annual - Template EU REM4 - Remuneration of 1 million EUR or more per year."]
["Article 450(1)(j)","(j)   upon  demand  from  the  relevant Member State or  competent  authority, the  total  remuneration  for each member of the management body or senior management;","Annual - Table EU  REMA - Remuneration policy."]
["Article 450(1)(k)","(k) information  on   whether   the  institution  benefits  from  a  derogation  laid  down  in  Article  94(3)  of Directive 2013/36/EU.\nFor the purposes of point  (k) of the first subparagraph of this paragraph, institutions that  benefit from such a  derogation  shall indicate whether  they  benefit from  that  derogation  on  the  basis of  point  (a) or  (b) of Article 94(3) of Directive 2013/36/EU. They shall also indicate for which of the remuneration principles they apply  the  derogation(s), the  number  of  staff members  that  benefit  from  the  derogation(s) and  their  total remuneration, split into fixed and variable remuneration.","Annual - Table EU  REMA - Remuneration policy."]
["Article 450(2)    ","For  large  institutions,  the   quantitative  information  on   the   remuneration   of  institutions'  collective management body referred to in this Article shall also be made available to the public, differentiating between executive and non-executive members.\nInstitutions shall comply with the requirements set out in this Article in a manner that is appropriate to their size, internal organisation and  the  nature, scope and  complexity of  their activities and  without  prejudice to Regulation (EU) 2016/679  of the European Parliament and of the Council (*).","Annual - Table EU  REMA - Remuneration policy."]
["Article 451","Article 451 Disclosure of the leverage ratio"]
["Article 451(1)","Institutions that are subject to Part Seven shall disclose the following information regarding their leverage ratio as calculated in accordance with Article 429 and their management of the risk of excessive leverage:","See below for applicable disclosure requirements."]
["Article 451(1) (a)","(a) the leverage ratio and how the institutions apply Article 499(2);","Annual(for rows 28 to 31a), Semi annual (for rows up to row 28) - Template EU LR2 - LRCom: Leverage ratio common disclosure."]
["Article 451(1)(b)","(b) a breakdown of the total exposure measure referred to in Article 429(4), as well as a reconciliation of the total exposure measure with the relevant information disclosed in published financial statements;","Semi annual - Template EU LR1 - LRSum: Summary reconciliation of accounting assets and leverage ratio exposures, Annual(for rows 28 to 31a), Semi annual (for rows up to row 28) - Template EU LR2 - LRCom: Leverage ratio common disclosure, Semi annual - Template EU LR3 - LRSpl: Split-up of on balance sheet exposures (excluding derivatives, SFTs and exempted exposures)."]
["Article 451(1)(c)","(c) where applicable, the amount of exposures calculated in accordance with Articles 429(8) and 429a(1) and the adjusted leverage ratio calculated in accordance with Article 429a(7);","Annual(for rows 28 to 31a), Semi annual (for rows up to row 28) - Template EU LR2 - LRCom: Leverage ratio common disclosure."]
["Article 451(1)(d)","(d) a description of the processes used to manage the risk of excessive leverage;","Annual - Table EU LRA: Free format text boxes for disclosure on qualitative items."]
["Article 451(1)(e)","(e) a description of the factors that had an impact on the leverage ratio during the period to which the disclosed leverage ratio refers.","Annual - Table EU LRA: Free format text boxes for disclosure on qualitative items."]
["Article 451(2)","Public development credit institutions as defined in Article 429a(2) shall disclose the leverage ratio without the adjustment to the total exposure measure determined in accordance with point (d) of the first subparagraph of Article 429a(1).","Not applicable. This would impact the following table if it were applicable to AIB: Template EU LR2 - LRCom: Leverage ratio common disclosure."]
["Article 451(3)    ","In addition to points (a) and (b) of paragraph 1 of this Article, large institutions shall disclose the leverage ratio and the breakdown of the total exposure measure referred to in Article 429(4) based on averages calculated in accordance with the implementing act referred to in Article 430(7).","Annual(for rows 28 to 31a), Semi annual (for rows up to row 28) - Template EU LR2 - LRCom: Leverage ratio common disclosure."]
["Article 451a ","Article 451a Disclosure of liquidity requirements"]
["Article 451a(1)","Institutions that are subject to Part Six shall disclose information on their liquidity coverage ratio, net stable funding ratio and liquidity risk management in accordance with this Article.","Not applicable due to derogation Article 8 for AIB plc Semi annual - Template EU LIQ2 - Net Stable Funding Ratio."]
["Article 451a(2)    ","Institutions shall disclose the following information in relation to their liquidity coverage ratio as calculated in accordance with the delegated act referred to in Article 460(1):","Not applicable due to derogation Article 8 for AIB plc Semi annual - Template EU LIQ2 - Net Stable Funding Ratio."]
["Article 451a(2) point (a) ","(a) the  average  or  averages, as  applicable,  of  their  liquidity  coverage  ratio  based  on  end-of-the-month observations over the preceding 12 months for each quarter of the relevant disclosure period;","Not applicable due to derogation Article 8 for AIB plc Semi annual - Template EU LIQ2 - Net Stable Funding Ratio."]
["Article 451a(2) point (b) ","(b) the average or averages, as applicable, of total liquid assets, after applying the relevant haircuts, included in the liquidity buffer pursuant  to the delegated act referred to in Article 460(1), based on end-of-the-month observations  over  the  preceding  12  months  for  each  quarter  of  the  relevant  disclosure period,  and a description of the composition of that liquidity buffer;","Not applicable due to derogation Article 8 for AIB plc Semi annual - Template EU LIQ2 - Net Stable Funding Ratio."]
["Article 451a(2) point (c) ","(c) the averages of their liquidity outflows, inflows and net liquidity outflows as calculated in accordance with the delegated act referred to in Article 460(1), based on end-of-the-month observations over the preceding 12 months for each quarter of the relevant disclosure period and the description of their composition.","Not applicable due to derogation Article 8 for AIB plc Semi annual - Template EU LIQ2 - Net Stable Funding Ratio."]
["Article 451a(3)    ","Institutions shall disclose the following information in relation to their net stable funding ratio as calculated in accordance with Title IV of Part Six:","Not applicable due to derogation Article 8 for AIB plc Semi annual - Template EU LIQ2 - Net Stable Funding Ratio."]
["Article 451a(3)(a)","(a) quarter-end figures of their net stable funding ratio calculated in accordance with Chapter 2 of Title IV of Part Six for each quarter of the relevant disclosure period;","Not applicable due to derogation Article 8 for AIB plc Semi annual - Template EU LIQ2 - Net Stable Funding Ratio."]
["Article 451a(3)(b)","(b) an overview of the amount of available stable funding calculated in accordance with Chapter 3 of Title IV of Part Six;","Not applicable due to derogation Article 8 for AIB plc Semi annual - Template EU LIQ2 - Net Stable Funding Ratio."]
["Article 451a(3)(c)","(c) an overview of the amount of required stable funding calculated in accordance with Chapter 4 of Title IV of Part Six.","Not applicable due to derogation Article 8 for AIB plc Semi annual - Template EU LIQ2 - Net Stable Funding Ratio."]
["Article 451a(4)    ","Institutions  shall disclose the  arrangements, systems, processes and  strategies put  in  place to  identify, measure, manage and monitor their liquidity risk in accordance with Article 86 of Directive 2013/36/EU.","Not applicable due to derogation Article 8 for AIB plc Semi annual - Template EU LIQ2 - Net Stable Funding Ratio."]
[null,"TITLE III QUALIFYING REQUIREMENTS FOR THE USE OF PARTICULAR INSTRUMENTS OR METHODOLOGIES"]
["Article 452","Article 452 Disclosure of the use of the IRB Approach to credit risk"]
["Article 452","Institutions calculating the risk-weighted exposure amounts under the IRB Approach to credit risk shall disclose the following information:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(a)","(a) the competent authority's permission of the approach or approved transition;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(b)","(b) for each exposure class referred to in Article 147, the percentage of the total exposure value of each exposure class subject to the Standardised Approach laid down in Chapter 2 of Title II  of Part Three or to the IRB Approach laid down in Chapter 3 of Title II of Part Three, as well as the part of each exposure class subject to a roll-out plan; where institutions have received permission to use own LGDs and conversion factors for the calculation of risk-weighted exposure amounts,  they shall disclose separately the  percentage of  the  total exposure value of each exposure class subject to that permission;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(c)","(c) the  control  mechanisms for  rating  systems at  the  different stages of  model  development, controls  and changes, which shall include information on:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(c)(i)","(i) the relationship between the risk management function and the internal audit function;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(c)(ii)"," (ii) the rating system review;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(c)(iii)","(iii) the procedure to ensure the independence of the function in charge of reviewing the models from the functions responsible for the development of the models;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(c)(iv)","(iv) the procedure to ensure the accountability of the functions in charge of developing and reviewing the models;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(d)","(d) the role of the functions involved in the development, approval and subsequent changes of the credit risk models;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(e)","(e) the scope and main content of the reporting related to credit risk models;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(f)","(f) a description of the internal ratings process by exposure class, including the number of key models used with respect to each portfolio and a brief discussion of the main differences between the models within the same portfolio, covering:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(f)(i)","(i) the definitions, methods and data for estimation and validation of PD, which shall include information on how PDs are estimated for low default portfolios, whether there are regulatory floors and the drivers for differences observed between PD and actual default rates at least for the last three periods;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(f)(ii)","(ii)   where applicable, the  definitions, methods  and  data  for  estimation  and  validation of  LGD, such  as methods to calculate downturn  LGD, how LGDs are estimated for low default portfolio and the time lapse between the default event and the closure of the exposure;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(f)(iii)","(iii) where applicable, the definitions, methods and data for estimation and validation of conversion factors, including assumptions employed in the derivation of those variables;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(g)","(g) as applicable, the following information in relation to each exposure class referred to in Article 147: ","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(g)(i)","(i)    their gross on-balance-sheet exposure;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(g)(ii)","(ii)   their off-balance-sheet exposure values prior to the relevant conversion factor;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(g)(iii)","(iii) their exposure after applying the relevant conversion factor and credit risk mitigation;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(g)(iv)","(iv) any model, parameter or input relevant for the understanding of the risk weighting and the resulting risk exposure amounts disclosed across a sufficient number of obligor grades (including default) to allow for a meaningful differentiation of credit risk;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(g)(v)","(v)  separately for those exposure classes in relation to which institutions have received permission to use own  LGDs and  conversion  factors for  the  calculation of  risk-weighted exposure  amounts,  and  for exposures for which the institutions do not use such estimates, the values referred to in points (i) to (iv) subject to that permission;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(h)","(h) institutions' estimates of PDs against the actual default rate for each exposure class over a longer period, with separate disclosure of  the  PD range, the  external rating equivalent, the  weighted average and  arithmetic average PD, the number of obligors at the end of the previous year and of the year under review, the number of defaulted obligors, including the new defaulted obligors, and the annual average historical default rate.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 452(h)","For the purposes of point (b) of this Article, institutions shall use the exposure value as defined in Article 166.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 453","Article 453 Disclosure of the use of credit risk mitigation techniques"]
["Article 453","Institutions using credit risk mitigation techniques shall disclose the following information:","See below for applicable disclosure requirements."]
["Article 453(a)","(a) the core features of the policies and processes for on- and off-balance-sheet netting and an indication of the extent to which institutions make use of balance sheet netting;","Annual - Table EU CRC – Qualitative disclosure requirements related to CRM techniques."]
["Article 453(b)","(b) the core features of the policies and processes for eligible collateral evaluation and management;","Annual - Table EU CRC – Qualitative disclosure requirements related to CRM techniques."]
["Article 453(c)"," (c) a description of the main types of collateral taken by the institution to mitigate credit risk;","Annual - Table EU CRC – Qualitative disclosure requirements related to CRM techniques."]
["Article 453(d)","(d) for  guarantees and  credit derivatives used as  credit protection,  the  main  types of  guarantor  and  credit derivative counterparty  and their creditworthiness used for the purpose  of reducing capital requirements, excluding those used as part of synthetic securitisation structures;","Annual - Table EU CRC – Qualitative disclosure requirements related to CRM techniques."]
["Article 453(e)","(e) information about market or credit risk concentrations within the credit risk mitigation taken;","Annual - Table EU CRC – Qualitative disclosure requirements related to CRM techniques."]
["Article 453(f)","(f)   for institutions  calculating risk-weighted exposure amounts  under  the  Standardised Approach or  the  IRB Approach, the total exposure value not covered by any eligible credit protection and the total exposure value covered by eligible credit protection after applying volatility adjustments; the disclosure set out in this point shall be made separately for loans and debt securities and including a breakdown of defaulted exposures;","Semi annual - Template EU CR3 - CRM techniques overview:  Disclosure of the use of credit risk mitigation techniques."]
["Article 453(g)","(g) the  corresponding conversion factor and the  credit risk mitigation associated with the  exposure and the incidence of credit risk mitigation techniques with and without substitution effect;","Semi annual - Template EU CR4 –  standardised approach - Credit risk exposure and CRM effects, Semi annual - Template EU CR7-A – IRB approach – Disclosure of the extent of the use of CRM techniques."]
["Article 453(h)","(h) for institutions calculating risk-weighted exposure amounts under the Standardised Approach, the on- and off-balance-sheet exposure value by exposure class before and after the application of conversion factors and any associated credit risk mitigation;","Semi annual - Template EU CR4 –  standardised approach - Credit risk exposure and CRM effects."]
["Article 453(i)","(i)   for  institutions  calculating risk-weighted exposure  amounts  under  the  Standardised Approach,  the  risk- weighted exposure amount and the ratio between that risk-weighted exposure amount and the exposure value after  applying  the  corresponding  conversion  factor  and  the  credit  risk  mitigation  associated with  the exposure; the disclosure set out in this point shall be made separately for each exposure class;","Semi annual - Template EU CR4 –  standardised approach - Credit risk exposure and CRM effects."]
["Article 453(j)","(j)   for  institutions  calculating risk-weighted exposure  amounts  under  the  IRB Approach,  the  risk-weighted exposure amount before and after recognition of the credit risk mitigation impact of credit derivatives; where institutions have received permission to use own LGDs  and conversion factors for the calculation of risk- weighted exposure amounts, they shall make the disclosure set out in this point separately for the exposure classes subject to that permission.","Semi annual - Template EU CR7 – IRB approach – Effect on the RWEAs of credit derivatives used as CRM techniques."]
["Article 454","Article 454 Disclosure of the use of the Advanced Measurement Approaches to operational risk"]
["Article 454","The institutions using the Advanced Measurement Approaches set out in Articles 321 to 324 for the calculation of their own funds requirements for operational risk shall disclose a description of their use of insurance and other risk-transfer mechanisms for the purpose of mitigating that risk.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455","Article 455 Use of internal market risk models"]
["Article 455","Institutions calculating their capital requirements in accordance with Article 363  shall disclose the  following information:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(a)","(a) for each sub-portfolio covered:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(a)(i)","(i)    the characteristics of the models used;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(a)(ii)","(ii)   where applicable, for the internal models for incremental default and migration risk and for correlation trading, the methodologies used and the risks measured through the use of an internal model including a description of the approach used by the institution to determine liquidity horizons, the methodologies used to achieve a capital assessment that  is consistent with the required soundness standard and the approaches used in the validation of the model;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(a)(iii)","(iii) a description of stress testing applied to the sub-portfolio;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(a)(iv)","(iv) a description of the approaches used for back-testing and validating the accuracy and consistency of the internal models and modelling processes;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(b)","(b) the scope of permission by the competent authority;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(c)","(c) a description of the extent and methodologies for compliance with the requirements set out in Articles 104 and 105;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(d)","(d) the highest, the lowest and the mean of the following:","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(d)(i)","(i)    the daily value-at-risk measures over the reporting period and at the end of the reporting period;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(d)(ii)","(ii)   the stressed value-at-risk measures over the reporting period and at the end of the reporting period;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(d)(iii)","(iii) the risk numbers for incremental default and migration risk and for the specific risk of the correlation trading portfolio over the reporting period and at the end of the reporting period;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(e)","(e) the elements of the own funds requirement as specified in Article 364;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(f)","(f)   the weighted average liquidity horizon for each sub-portfolio covered by the internal models for incremental default and migration risk and for correlation trading;","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["Article 455(g)","(g) a comparison of the daily end-of-day value-at-risk measures to the one-day changes of the portfolio's value by the end of the subsequent business day together with an analysis of any important overshooting during the reporting period.","Not a requirement for AIB Plc as a large subsidiary under Article 13"]
["CRR 468","Temporary treatment of unrealised gains and losses measured at fair value through other comprehensive income in view of the COVID-19 pandemic","Quarterly - Table IFRS 9/Article 468-FL: Comparison of institutions’ own funds and capital and leverage ratios with and without the application of transitional arrangements for IFRS 9 or analogous ECLs, and with and without the application of the temporary treatment in accordance with Article 468 of the CRR."]
["CRR 473"]
["CRR 473a (8)","Introduction to IFRS 9","Quarterly - Table IFRS 9/Article 468-FL: Comparison of institutions’ own funds and capital and leverage ratios with and without the application of transitional arrangements for IFRS 9 or analogous ECLs, and with and without the application of the temporary treatment in accordance with Article 468 of the CRR."]
["CRR 500","Adjustment for massive disposals"]
["CRR 500b (2)","Temporary exclusion of certain exposures to central banks from the total exposure measure in view of the COVID-19 pandemic","AIB does not exclude exposures to its central bank from its total exposure measure in Leverage ratio."]