A rationale of the PD floor under the IRB framework

EBA staff paper analyzing the rationale for Probability of Default (PD) floors under the Internal Ratings-Based (IRB) framework, focusing on Basel III reforms. Examines calibration methods, estimation errors in low-default portfolios, and regulatory impact on capital requirements for financial institutions and corporates.

The estimation risk and the IRB formula.pdf

EBA staff paper analysing estimation risk in the Internal Ratings-Based (IRB) approach under Basel II, proposing a correction method for probability of default bias to improve capital requirement accuracy and regulatory conservatism.