Article 457

The Commission shall be empowered to adopt delegated acts in accordance with Article 462, to make technical adjustment and corrections of non-essential elements in the following provisions in order to take account of developments in new financial products or activities, to make adjustments taking into account developments after the adoption of this Regulation in other legislative acts of the Union on financial services and accounting including accounting standards based on Regulation (EC) No 1606/2002:

(a) the own funds requirements for credit risk laid down in Articles 111 to 134, and in Articles 143 to 191;

(b) the effects of credit risk mitigation in accordance with Articles 193 to 241;

(c) the own funds requirements for securitisation laid down in Articles 242 to 270a;

(d) the own funds requirements for counterparty credit risks in accordance with Articles 272 to 311;

(e) the own funds requirements for operational risk laid down in Articles 315 to 324;

(f) the own funds requirements for market risk laid down in Articles 325 to 377;

(g) the own funds requirements for settlement risk laid down in Articles 378 and 379;

(h) the own funds requirements for credit valuation adjustment risk laid down in Articles 383, 384 and 386;

(i) Part Two and Article 99 only as a result of developments in accounting standards or requirements which take account of Union legislation.