---
kind: "unit"
title: "12"
title_heading: "Banks and Banking"
key: "chI/part3/subpartE"
level: "subpart"
label: "Subpart E"
heading: "Risk-Weighted Assets—Internal Ratings-Based and Advanced Measurement Approaches"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/12/chI-part3-subpartE"
sections_count: 33
---

# Subpart E — Risk-Weighted Assets—Internal Ratings-Based and Advanced Measurement Approaches

Title 12 C.F.R. — Banks and Banking › Chapter I — Comptroller of the Currency, Department of the Treasury › Part 3 — Capital Adequacy Standards

## Sections

- [§3.100. Purpose, applicability, and principle of conservatism.](/cfr/12/3.100.md)
- [§3.101. Definitions.](/cfr/12/3.101.md)
- [§3.121. Qualification process.](/cfr/12/3.121.md)
- [§3.122. Qualification requirements.](/cfr/12/3.122.md)
- [§3.123. Ongoing qualification.](/cfr/12/3.123.md)
- [§3.124. Merger and acquisition transitional arrangements.](/cfr/12/3.124.md)
- [§3.125-3.130. Reserved](/cfr/12/3.125-3.130.md)
- [§3.131. Mechanics for calculating total wholesale and retail risk-weighted assets.](/cfr/12/3.131.md)
- [§3.132. Counterparty credit risk of repo-style transactions, eligible margin loans, and OTC derivative contracts.](/cfr/12/3.132.md)
- [§3.133. Cleared transactions.](/cfr/12/3.133.md)
- [§3.134. Guarantees and credit derivatives: PD substitution and LGD adjustment approaches.](/cfr/12/3.134.md)
- [§3.135. Guarantees and credit derivatives: double default treatment.](/cfr/12/3.135.md)
- [§3.136. Unsettled transactions.](/cfr/12/3.136.md)
- [§3.137-3.140. Reserved](/cfr/12/3.137-3.140.md)
- [§3.141. Operational criteria for recognizing the transfer of risk.](/cfr/12/3.141.md)
- [§3.142. Risk-weighted assets for securitization exposures.](/cfr/12/3.142.md)
- [§3.143. Supervisory formula approach (SFA).](/cfr/12/3.143.md)
- [§3.144. Simplified supervisory formula approach (SSFA).](/cfr/12/3.144.md)
- [§3.145. Recognition of credit risk mitigants for securitization exposures.](/cfr/12/3.145.md)
- [§3.146-3.150. Reserved](/cfr/12/3.146-3.150.md)
- [§3.151. Introduction and exposure measurement.](/cfr/12/3.151.md)
- [§3.152. Simple risk weight approach (SRWA).](/cfr/12/3.152.md)
- [§3.153. Internal models approach (IMA).](/cfr/12/3.153.md)
- [§3.154. Equity exposures to investment funds.](/cfr/12/3.154.md)
- [§3.155. Equity derivative contracts.](/cfr/12/3.155.md)
- [§3.156-3.160. Reserved](/cfr/12/3.156-3.160.md)
- [§3.161. Qualification requirements for incorporation of operational risk mitigants.](/cfr/12/3.161.md)
- [§3.162. Mechanics of risk-weighted asset calculation.](/cfr/12/3.162.md)
- [§3.163-3.170. Reserved](/cfr/12/3.163-3.170.md)
- [§3.171. Purpose and scope.](/cfr/12/3.171.md)
- [§3.172. Disclosure requirements.](/cfr/12/3.172.md)
- [§3.173. Disclosures by certain advanced approaches national banks or Federal savings associations and Category III national banks or Federal savings associations.](/cfr/12/3.173.md)
- [§3.174-3.200. Reserved](/cfr/12/3.174-3.200.md)