Exposuresthat are to be weighted for credit risk shall first be reduced by the following amounts:
individual value adjustments, provisions and partial write-downs;
credit value adjustments for derivatives and securities lending/borrowing transactions; and
deductions from capital in accordance with Article 5b paragraph 3 and Articles 31 to 40.
Provisions that deviate from the IRB under chapters 30 to 36 CRE102 shall take precedence over those in paragraph 1, subject to Article 77 paragraph 4 for defaulted exposures.