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Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

non credit-obligation asset

    19(in relation to the IRB approach) an exposure in the form of a non credit-obligation asset or falling under BIPRU 4.9.5R (Non credit-obligation assets).