Chapter:	155M	Title:	Banking (Disclosure) Rules	Gazette Number:	E.R. 1 of 2012
Section:	76	Heading:	Credit risk: disclosures for exposures subject to supervisory estimates in use of IRB approach	Version Date:	09/02/2012

Where any exposures of an authorized institution are subject to the supervisory estimates under the use of the IRB approach (including any specialized lending subject to the supervisory slotting criteria approach and equity exposures under the simple risk-weight method), the institution shall disclose the total EAD of the exposures falling within each IRB class.