CRD Art. 140(4) in conjuction with CRR Art. 327 and CRR Art. 112

For the purpose of reporting as per point 3.4.3.2 of Annex 2 (Annex 2 of EC Implementing Act on Reporting) page 109 ''Own funds requirements for relevant credit exposures, trading book exposures and securitisation exposures in accordance with Article 140(4) CRD and determined in accordance with Part Three, Title II and Title IV of the CRR'' , are the referred CRR Art 112 restrictions under CRD Art 140(4) applicable also to IRB and also specifically for the purpose of point (b) Art 140(4) do the restrictions of CRR Art. 112 apply considering CRR Art. 327?

Conjunction of CRD Art. 128(2,7), Art. 130, Art 136 and Art. 140 with provisions of CRR Art. 112,326,327 leading to following interpretation: a) CRR Art. 112 is contained under Standardised approach section Chapter 2 with relevant exposure classes for SA approach only,while the equivalent CRR. Art. 147 under Chapter 3 Internal Ratings Based Approach is not mentioned by CRD Art 140(4) b) for the purpose of own funds requirements for position risk (general and specific risk) CRR Art. 327 (Netting) applies without any restriction of exposure classes, while the requirements to identify relevant credit exposures for the purpose of CRD Art 140(4)(b) have restriction applied to own funds requirements for specific risk where already netting is applied as per CRR. Art 327.