Article 495 Description Treatment of equity exposures under the IRB Approach Links Draft Regulatory Technical Standards Question & Answers Source EUR-Lex Draft Regulatory Technical Standards Paragraph 3 Links Regulatory Technical Standards on the treatment of equity exposures under the IRB Approach Question & Answers Paragraph 1 Links 2021_6239 Nature and treatment of off-balance financial leasing exposures (generated by the lag between the order of the asset and the rental starting date)