(1) Subject to subsection (2), an authorized institution shall disclose¡X
(a) a summary of the approach it uses to assess the adequacy of its capital to support current and future activities; and
(b) its capital requirements separately for each IRB class or IRB subclass, as the case may be, under the separately disclosed IRB calculation approach as specified in section 147 of the Capital Rules used by the institution, covering¡X
(i) corporate (including small-and-medium sized corporates, specialized lending and purchased corporate receivables), sovereign and bank exposures;
(ii) residential mortgages to individuals and property-holding shell companies (including purchased retail receivables if applicable);
(iii) qualifying revolving retail exposures (including purchased retail receivables if applicable);
(iv) other retail exposures to individuals and small business retail exposures (including purchased retail receivables if applicable); and
(v) other exposures including cash items, and other exposures which do not fall within the IRB class of corporate, sovereign, bank, retail or equity exposures or the IRB subclass of cash items.
(2) For the purposes of a disclosure under subsection (1) by an authorized institution, the institution shall distinguish between qualifying revolving retail exposures and other retail exposures to individuals and small business retail exposures unless¡X
(a) those IRB subclasses are insignificant in size relative to the overall credit exposures of the institution; and
(b) the risk profiles of those IRB subclasses are so similar that to make that distinction would not assist in understanding the risk profile of the institution's retail businesses.
(3) An authorized institution shall disclose its capital requirements for its securitization exposures.
(4) An authorized institution shall disclose¡X
(a) subject to paragraph (b), its capital requirements for the IRB class of equity exposures booked in its banking book; and
(b) a breakdown of such equity exposures into¡X
(i) equity exposures subject to the market-based approach further broken down into¡X
(A) equity exposures subject to the simple risk-weight method; and
(B) equity exposures subject to the internal models method; and
(ii) equity exposures subject to the PD/LGD approach.
(5) An authorized institution shall disclose¡X
(a) its capital charge for market risk calculated in accordance with¡X
(i) the approach it uses under the Capital Rules to calculate its market risk; or
(ii) the approach it has approval under section 20(2)(a) of the Capital Rules to use to calculate its market risk,
as the case requires; and
(b) its capital charge for operational risk calculated in accordance with the approach it uses under the Capital Rules to calculate its operational risk.