id	sid	tid	token	lemma	pos
cjfa-7411	1	1	cjfa_1_2015_przed_drukiem.pdf	cjfa_1_2015_przed_drukiem.pdf	PROPN
cjfa-7411	1	2	65	65	NUM
cjfa-7411	1	3	sá	sá	PROPN
cjfa-7411	1	4	e	e	PROPN
cjfa-7411	1	5	silva	silva	PROPN
cjfa-7411	1	6	e.	e.	PROPN
cjfa-7411	1	7	,	,	PUNCT
cjfa-7411	1	8	andrade	andrade	PROPN
cjfa-7411	1	9	pereira	pereira	PROPN
cjfa-7411	1	10	a.	a.	PROPN
cjfa-7411	1	11	(	(	PUNCT
cjfa-7411	1	12	2015	2015	NUM
cjfa-7411	1	13	)	)	PUNCT
cjfa-7411	1	14	.	.	PUNCT
cjfa-7411	2	1	credit	credit	NOUN
cjfa-7411	2	2	risk	risk	NOUN
cjfa-7411	2	3	measures	measure	NOUN
cjfa-7411	2	4	–	–	PUNCT
cjfa-7411	2	5	a	a	DET
cjfa-7411	2	6	case	case	NOUN
cjfa-7411	2	7	of	of	ADP
cjfa-7411	2	8	renewable	renewable	ADJ
cjfa-7411	2	9	energy	energy	NOUN
cjfa-7411	2	10	companies	company	NOUN
cjfa-7411	2	11	.	.	PUNCT
cjfa-7411	3	1	copernican	copernican	PROPN
cjfa-7411	3	2	journal	journal	PROPN
cjfa-7411	3	3	of	of	ADP
cjfa-7411	3	4	finance	finance	PROPN
cjfa-7411	3	5	&	&	CCONJ
cjfa-7411	3	6	accounting	accounting	PROPN
cjfa-7411	3	7	,	,	PUNCT
cjfa-7411	3	8	4(1	4(1	NOUN
cjfa-7411	3	9	)	)	PUNCT
cjfa-7411	3	10	,	,	PUNCT
cjfa-7411	3	11	147–156	147–156	NUM
cjfa-7411	3	12	.	.	PUNCT
cjfa-7411	4	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	PROPN
cjfa-7411	4	2	cjfa.2015.010	cjfa.2015.010	PROPN
cjfa-7411	4	3	eduardo	eduardo	PROPN
cjfa-7411	5	1	sá	sá	PROPN
cjfa-7411	5	2	e	e	PROPN
cjfa-7411	5	3	silva	silva	PROPN
cjfa-7411	5	4	*	*	PROPN
cjfa-7411	5	5	polytechnic	polytechnic	PROPN
cjfa-7411	5	6	institute	institute	PROPN
cjfa-7411	5	7	of	of	ADP
cjfa-7411	5	8	porto	porto	PROPN
cjfa-7411	5	9	adalmiro	adalmiro	PROPN
cjfa-7411	5	10	andrade	andrade	PROPN
cjfa-7411	5	11	pereira	pereira	PROPN
cjfa-7411	5	12	*	*	PROPN
cjfa-7411	5	13	*	*	PROPN
cjfa-7411	5	14	polytechnic	polytechnic	PROPN
cjfa-7411	5	15	institute	institute	PROPN
cjfa-7411	5	16	of	of	ADP
cjfa-7411	5	17	porto	porto	PROPN
cjfa-7411	5	18	credit	credit	NOUN
cjfa-7411	5	19	risk	risk	NOUN
cjfa-7411	5	20	measures	measure	NOUN
cjfa-7411	5	21	–	–	PUNCT
cjfa-7411	5	22	a	a	DET
cjfa-7411	5	23	case	case	NOUN
cjfa-7411	5	24	of	of	ADP
cjfa-7411	5	25	renewable	renewable	ADJ
cjfa-7411	5	26	energy	energy	NOUN
cjfa-7411	5	27	companies	company	NOUN
cjfa-7411	5	28	keywords	keyword	VERB
cjfa-7411	5	29	:	:	PUNCT
cjfa-7411	5	30	credit	credit	NOUN
cjfa-7411	5	31	risk	risk	NOUN
cjfa-7411	5	32	,	,	PUNCT
cjfa-7411	5	33	rating	rating	NOUN
cjfa-7411	5	34	,	,	PUNCT
cjfa-7411	5	35	banking	banking	NOUN
cjfa-7411	5	36	,	,	PUNCT
cjfa-7411	5	37	renewable	renewable	ADJ
cjfa-7411	5	38	energies	energy	NOUN
cjfa-7411	5	39	.	.	PUNCT
cjfa-7411	6	1	j	j	PROPN
cjfa-7411	6	2	e	e	NOUN
cjfa-7411	6	3	l	l	NOUN
cjfa-7411	6	4	classification	classification	NOUN
cjfa-7411	6	5	:	:	PUNCT
cjfa-7411	6	6	g32	g32	NOUN
cjfa-7411	6	7	.	.	PUNCT
cjfa-7411	7	1	abstract	abstract	ADJ
cjfa-7411	7	2	:	:	PUNCT
cjfa-7411	7	3	the	the	DET
cjfa-7411	7	4	basel	basel	PROPN
cjfa-7411	7	5	iii	iii	PROPN
cjfa-7411	7	6	will	will	AUX
cjfa-7411	7	7	have	have	VERB
cjfa-7411	7	8	a	a	DET
cjfa-7411	7	9	significant	significant	ADJ
cjfa-7411	7	10	impact	impact	NOUN
cjfa-7411	7	11	on	on	ADP
cjfa-7411	7	12	the	the	DET
cjfa-7411	7	13	european	european	ADJ
cjfa-7411	7	14	banking	banking	NOUN
cjfa-7411	7	15	sector	sector	NOUN
cjfa-7411	7	16	.	.	PUNCT
cjfa-7411	8	1	in	in	ADP
cjfa-7411	8	2	september	september	PROPN
cjfa-7411	8	3	2010	2010	NUM
cjfa-7411	8	4	,	,	PUNCT
cjfa-7411	8	5	supervisors	supervisor	NOUN
cjfa-7411	8	6	of	of	ADP
cjfa-7411	8	7	several	several	ADJ
cjfa-7411	8	8	countries	country	NOUN
cjfa-7411	8	9	adopted	adopt	VERB
cjfa-7411	8	10	the	the	DET
cjfa-7411	8	11	new	new	ADJ
cjfa-7411	8	12	rules	rule	NOUN
cjfa-7411	8	13	proposed	propose	VERB
cjfa-7411	8	14	by	by	ADP
cjfa-7411	8	15	the	the	DET
cjfa-7411	8	16	prudential	prudential	PROPN
cjfa-7411	8	17	committee	committee	PROPN
cjfa-7411	8	18	on	on	ADP
cjfa-7411	8	19	banking	banking	NOUN
cjfa-7411	8	20	supervision	supervision	NOUN
cjfa-7411	8	21	to	to	PART
cjfa-7411	8	22	be	be	AUX
cjfa-7411	8	23	applied	apply	VERB
cjfa-7411	8	24	to	to	ADP
cjfa-7411	8	25	the	the	DET
cjfa-7411	8	26	business	business	NOUN
cjfa-7411	8	27	of	of	ADP
cjfa-7411	8	28	credit	credit	NOUN
cjfa-7411	8	29	institutions	institution	NOUN
cjfa-7411	8	30	(	(	PUNCT
cjfa-7411	8	31	hereinafter	hereinafter	NOUN
cjfa-7411	8	32	called	call	VERB
cjfa-7411	8	33	cis	cis	NOUN
cjfa-7411	8	34	)	)	PUNCT
cjfa-7411	8	35	in	in	ADP
cjfa-7411	8	36	a	a	DET
cjfa-7411	8	37	phased	phase	VERB
cjfa-7411	8	38	starting	start	VERB
cjfa-7411	8	39	in	in	ADP
cjfa-7411	8	40	2013	2013	NUM
cjfa-7411	8	41	and	and	CCONJ
cjfa-7411	8	42	assuming	assume	VERB
cjfa-7411	8	43	to	to	ADP
cjfa-7411	8	44	its	its	PRON
cjfa-7411	8	45	full	full	ADJ
cjfa-7411	8	46	implementation	implementation	NOUN
cjfa-7411	8	47	by	by	ADP
cjfa-7411	8	48	2019	2019	NUM
cjfa-7411	8	49	.	.	PUNCT
cjfa-7411	9	1	the	the	DET
cjfa-7411	9	2	purpose	purpose	NOUN
cjfa-7411	9	3	of	of	ADP
cjfa-7411	9	4	this	this	DET
cjfa-7411	9	5	new	new	ADJ
cjfa-7411	9	6	regulation	regulation	NOUN
cjfa-7411	9	7	is	be	AUX
cjfa-7411	9	8	to	to	PART
cjfa-7411	9	9	limit	limit	VERB
cjfa-7411	9	10	the	the	DET
cjfa-7411	9	11	excessive	excessive	ADJ
cjfa-7411	9	12	risk	risk	NOUN
cjfa-7411	9	13	that	that	SCONJ
cjfa-7411	9	14	these	these	DET
cjfa-7411	9	15	institutions	institution	NOUN
cjfa-7411	9	16	took	take	VERB
cjfa-7411	9	17	on	on	ADP
cjfa-7411	9	18	the	the	DET
cjfa-7411	9	19	period	period	NOUN
cjfa-7411	9	20	preceding	precede	VERB
cjfa-7411	9	21	the	the	DET
cjfa-7411	9	22	global	global	ADJ
cjfa-7411	9	23	financial	financial	ADJ
cjfa-7411	9	24	crisis	crisis	NOUN
cjfa-7411	9	25	of	of	ADP
cjfa-7411	9	26	2008	2008	NUM
cjfa-7411	9	27	.	.	PUNCT
cjfa-7411	10	1	this	this	DET
cjfa-7411	10	2	new	new	ADJ
cjfa-7411	10	3	regulation	regulation	NOUN
cjfa-7411	10	4	is	be	AUX
cjfa-7411	10	5	known	know	VERB
cjfa-7411	10	6	in	in	ADP
cjfa-7411	10	7	slang	slang	PROPN
cjfa-7411	10	8	by	by	ADP
cjfa-7411	10	9	basel	basel	PROPN
cjfa-7411	10	10	iii	iii	PROPN
cjfa-7411	10	11	.	.	PUNCT
cjfa-7411	11	1	depending	depend	VERB
cjfa-7411	11	2	on	on	ADP
cjfa-7411	11	3	the	the	DET
cjfa-7411	11	4	requirement	requirement	NOUN
cjfa-7411	11	5	of	of	ADP
cjfa-7411	11	6	basel	basel	PROPN
cjfa-7411	11	7	ii	ii	PROPN
cjfa-7411	11	8	for	for	ADP
cjfa-7411	11	9	banks	bank	NOUN
cjfa-7411	11	10	and	and	CCONJ
cjfa-7411	11	11	their	their	PRON
cjfa-7411	11	12	supervisors	supervisor	NOUN
cjfa-7411	11	13	to	to	PART
cjfa-7411	11	14	assess	assess	VERB
cjfa-7411	11	15	the	the	DET
cjfa-7411	11	16	adequacy	adequacy	NOUN
cjfa-7411	11	17	of	of	ADP
cjfa-7411	11	18	internal	internal	ADJ
cjfa-7411	11	19	risk	risk	NOUN
cjfa-7411	11	20	measurement	measurement	NOUN
cjfa-7411	11	21	and	and	CCONJ
cjfa-7411	11	22	credit	credit	NOUN
cjfa-7411	11	23	management	management	NOUN
cjfa-7411	11	24	systems	system	NOUN
cjfa-7411	11	25	,	,	PUNCT
cjfa-7411	11	26	the	the	DET
cjfa-7411	11	27	development	development	NOUN
cjfa-7411	11	28	of	of	ADP
cjfa-7411	11	29	methodologies	methodology	NOUN
cjfa-7411	11	30	for	for	ADP
cjfa-7411	11	31	the	the	DET
cjfa-7411	11	32	validation	validation	NOUN
cjfa-7411	11	33	of	of	ADP
cjfa-7411	11	34	internal	internal	ADJ
cjfa-7411	11	35	and	and	CCONJ
cjfa-7411	11	36	external	external	ADJ
cjfa-7411	11	37	evaluation	evaluation	NOUN
cjfa-7411	11	38	systems	system	NOUN
cjfa-7411	11	39	date	date	NOUN
cjfa-7411	11	40	of	of	ADP
cjfa-7411	11	41	submission	submission	NOUN
cjfa-7411	11	42	:	:	PUNCT
cjfa-7411	11	43	june	june	PROPN
cjfa-7411	11	44	4	4	NUM
cjfa-7411	11	45	,	,	PUNCT
cjfa-7411	11	46	2014	2014	NUM
cjfa-7411	11	47	;	;	PUNCT
cjfa-7411	11	48	date	date	NOUN
cjfa-7411	11	49	of	of	ADP
cjfa-7411	11	50	acceptance	acceptance	NOUN
cjfa-7411	11	51	:	:	PUNCT
cjfa-7411	11	52	march	march	PROPN
cjfa-7411	11	53	2	2	NUM
cjfa-7411	11	54	,	,	PUNCT
cjfa-7411	11	55	2015	2015	NUM
cjfa-7411	11	56	.	.	PUNCT
cjfa-7411	12	1	*	*	PUNCT
cjfa-7411	12	2	contact	contact	NOUN
cjfa-7411	12	3	information	information	NOUN
cjfa-7411	12	4	:	:	PUNCT
cjfa-7411	12	5	sasilva@iscap.ipp.pt	sasilva@iscap.ipp.pt	PROPN
cjfa-7411	12	6	,	,	PUNCT
cjfa-7411	12	7	instituto	instituto	PROPN
cjfa-7411	12	8	superior	superior	PROPN
cjfa-7411	12	9	de	de	PROPN
cjfa-7411	12	10	contabilidade	contabilidade	PROPN
cjfa-7411	12	11	e	e	PROPN
cjfa-7411	12	12	administracao	administracao	PROPN
cjfa-7411	12	13	do	do	AUX
cjfa-7411	12	14	porto	porto	PROPN
cjfa-7411	12	15	,	,	PUNCT
cjfa-7411	12	16	polytechnic	polytechnic	PROPN
cjfa-7411	12	17	institute	institute	PROPN
cjfa-7411	12	18	of	of	ADP
cjfa-7411	12	19	porto	porto	PROPN
cjfa-7411	12	20	,	,	PUNCT
cjfa-7411	12	21	rua	rua	PROPN
cjfa-7411	12	22	jaime	jaime	PROPN
cjfa-7411	12	23	lopes	lopes	PROPN
cjfa-7411	12	24	amorim	amorim	PROPN
cjfa-7411	12	25	,	,	PUNCT
cjfa-7411	12	26	s	s	PROPN
cjfa-7411	12	27	/	/	SYM
cjfa-7411	12	28	n	n	CCONJ
cjfa-7411	12	29	4465	4465	NUM
cjfa-7411	12	30	-	-	PUNCT
cjfa-7411	12	31	004	004	NUM
cjfa-7411	12	32	s.	s.	PROPN
cjfa-7411	12	33	mamede	mamede	PROPN
cjfa-7411	12	34	de	de	X
cjfa-7411	12	35	infesta	infesta	PROPN
cjfa-7411	12	36	,	,	PUNCT
cjfa-7411	12	37	portugal	portugal	PROPN
cjfa-7411	12	38	,	,	PUNCT
cjfa-7411	12	39	phone	phone	NOUN
cjfa-7411	12	40	:	:	PUNCT
cjfa-7411	12	41	+351	+351	NUM
cjfa-7411	12	42	22	22	NUM
cjfa-7411	12	43	905	905	NUM
cjfa-7411	12	44	00	00	NUM
cjfa-7411	12	45	00	00	PUNCT
cjfa-7411	12	46	.	.	PUNCT
cjfa-7411	13	1	*	*	PUNCT
cjfa-7411	13	2	*	*	PUNCT
cjfa-7411	13	3	contact	contact	NOUN
cjfa-7411	13	4	information	information	NOUN
cjfa-7411	13	5	:	:	PUNCT
cjfa-7411	13	6	adalmiro@iscap.ipp.pt	adalmiro@iscap.ipp.pt	NOUN
cjfa-7411	13	7	,	,	PUNCT
cjfa-7411	13	8	instituto	instituto	PROPN
cjfa-7411	13	9	superior	superior	PROPN
cjfa-7411	13	10	de	de	PROPN
cjfa-7411	13	11	contabilidade	contabilidade	PROPN
cjfa-7411	13	12	e	e	PROPN
cjfa-7411	13	13	administracao	administracao	PROPN
cjfa-7411	13	14	do	do	AUX
cjfa-7411	13	15	porto	porto	PROPN
cjfa-7411	13	16	,	,	PUNCT
cjfa-7411	13	17	polytechnic	polytechnic	PROPN
cjfa-7411	13	18	institute	institute	PROPN
cjfa-7411	13	19	of	of	ADP
cjfa-7411	13	20	porto	porto	PROPN
cjfa-7411	13	21	,	,	PUNCT
cjfa-7411	13	22	rua	rua	PROPN
cjfa-7411	13	23	jaime	jaime	PROPN
cjfa-7411	13	24	lopes	lopes	PROPN
cjfa-7411	13	25	amorim	amorim	PROPN
cjfa-7411	13	26	,	,	PUNCT
cjfa-7411	13	27	s	s	PROPN
cjfa-7411	13	28	/	/	SYM
cjfa-7411	13	29	n	n	CCONJ
cjfa-7411	13	30	4465	4465	NUM
cjfa-7411	13	31	-	-	PUNCT
cjfa-7411	13	32	004	004	NUM
cjfa-7411	13	33	s.	s.	PROPN
cjfa-7411	13	34	mamede	mamede	PROPN
cjfa-7411	13	35	de	de	X
cjfa-7411	13	36	infesta	infesta	PROPN
cjfa-7411	13	37	,	,	PUNCT
cjfa-7411	13	38	portugal	portugal	PROPN
cjfa-7411	13	39	,	,	PUNCT
cjfa-7411	13	40	phone	phone	NOUN
cjfa-7411	13	41	:	:	PUNCT
cjfa-7411	13	42	+351	+351	NUM
cjfa-7411	13	43	22	22	NUM
cjfa-7411	14	1	905	905	NUM
cjfa-7411	14	2	00	00	NUM
cjfa-7411	14	3	00	00	PUNCT
cjfa-7411	14	4	.	.	PUNCT
cjfa-7411	15	1	eduardo	eduardo	PROPN
cjfa-7411	15	2	sá	sá	PROPN
cjfa-7411	15	3	e	e	PROPN
cjfa-7411	15	4	silva	silva	PROPN
cjfa-7411	15	5	,	,	PUNCT
cjfa-7411	15	6	adalmiro	adalmiro	PROPN
cjfa-7411	15	7	andrade	andrade	PROPN
cjfa-7411	15	8	pereira148	pereira148	PROPN
cjfa-7411	15	9	is	be	AUX
cjfa-7411	15	10	clearly	clearly	ADV
cjfa-7411	15	11	an	an	DET
cjfa-7411	15	12	important	important	ADJ
cjfa-7411	15	13	issue	issue	NOUN
cjfa-7411	15	14	.	.	PUNCT
cjfa-7411	16	1	more	more	ADV
cjfa-7411	16	2	specifically	specifically	ADV
cjfa-7411	16	3	,	,	PUNCT
cjfa-7411	16	4	there	there	PRON
cjfa-7411	16	5	is	be	VERB
cjfa-7411	16	6	a	a	DET
cjfa-7411	16	7	need	need	NOUN
cjfa-7411	16	8	to	to	PART
cjfa-7411	16	9	develop	develop	VERB
cjfa-7411	16	10	tools	tool	NOUN
cjfa-7411	16	11	to	to	PART
cjfa-7411	16	12	validate	validate	VERB
cjfa-7411	16	13	the	the	DET
cjfa-7411	16	14	systems	system	NOUN
cjfa-7411	16	15	used	use	VERB
cjfa-7411	16	16	to	to	PART
cjfa-7411	16	17	generate	generate	VERB
cjfa-7411	16	18	the	the	DET
cjfa-7411	16	19	parameters	parameter	NOUN
cjfa-7411	16	20	(	(	PUNCT
cjfa-7411	16	21	such	such	ADJ
cjfa-7411	16	22	as	as	ADP
cjfa-7411	16	23	pd	pd	PROPN
cjfa-7411	16	24	,	,	PUNCT
cjfa-7411	16	25	lgd	lgd	PROPN
cjfa-7411	16	26	,	,	PUNCT
cjfa-7411	16	27	ead	ead	NOUN
cjfa-7411	16	28	and	and	CCONJ
cjfa-7411	16	29	ratings	rating	NOUN
cjfa-7411	16	30	of	of	ADP
cjfa-7411	16	31	perceived	perceive	VERB
cjfa-7411	16	32	risk	risk	NOUN
cjfa-7411	16	33	)	)	PUNCT
cjfa-7411	16	34	that	that	PRON
cjfa-7411	16	35	serve	serve	VERB
cjfa-7411	16	36	as	as	ADP
cjfa-7411	16	37	starting	start	VERB
cjfa-7411	16	38	points	point	NOUN
cjfa-7411	16	39	for	for	ADP
cjfa-7411	16	40	the	the	DET
cjfa-7411	16	41	irb	irb	PROPN
cjfa-7411	16	42	approach	approach	NOUN
cjfa-7411	16	43	for	for	ADP
cjfa-7411	16	44	credit	credit	NOUN
cjfa-7411	16	45	risk	risk	NOUN
cjfa-7411	16	46	.	.	PUNCT
cjfa-7411	17	1	in	in	ADP
cjfa-7411	17	2	this	this	DET
cjfa-7411	17	3	context	context	NOUN
cjfa-7411	17	4	,	,	PUNCT
cjfa-7411	17	5	the	the	DET
cjfa-7411	17	6	work	work	NOUN
cjfa-7411	17	7	is	be	AUX
cjfa-7411	17	8	composed	compose	VERB
cjfa-7411	17	9	by	by	ADP
cjfa-7411	17	10	an	an	DET
cjfa-7411	17	11	approach	approach	NOUN
cjfa-7411	17	12	and	and	CCONJ
cjfa-7411	17	13	tool	tool	NOUN
cjfa-7411	17	14	used	use	VERB
cjfa-7411	17	15	to	to	PART
cjfa-7411	17	16	evaluate	evaluate	VERB
cjfa-7411	17	17	the	the	DET
cjfa-7411	17	18	credit	credit	NOUN
cjfa-7411	17	19	risk	risk	NOUN
cjfa-7411	17	20	in	in	ADP
cjfa-7411	17	21	a	a	DET
cjfa-7411	17	22	irb	irb	NOUN
cjfa-7411	17	23	system	system	NOUN
cjfa-7411	17	24	,	,	PUNCT
cjfa-7411	17	25	applied	apply	VERB
cjfa-7411	17	26	to	to	ADP
cjfa-7411	17	27	the	the	DET
cjfa-7411	17	28	renewable	renewable	ADJ
cjfa-7411	17	29	energy	energy	NOUN
cjfa-7411	17	30	sector	sector	NOUN
cjfa-7411	17	31	in	in	ADP
cjfa-7411	17	32	portugal	portugal	PROPN
cjfa-7411	17	33	.	.	PUNCT
cjfa-7411	18	1	the	the	DET
cjfa-7411	18	2	basel	basel	PROPN
cjfa-7411	18	3	committee	committee	PROPN
cjfa-7411	18	4	,	,	PUNCT
cjfa-7411	18	5	proposed	propose	VERB
cjfa-7411	18	6	the	the	DET
cjfa-7411	18	7	method	method	NOUN
cjfa-7411	18	8	of	of	ADP
cjfa-7411	18	9	internal	internal	ADJ
cjfa-7411	18	10	ratings	rating	NOUN
cjfa-7411	18	11	based	base	VERB
cjfa-7411	18	12	approach	approach	NOUN
cjfa-7411	18	13	or	or	CCONJ
cjfa-7411	18	14	irb	irb	PROPN
cjfa-7411	18	15	,	,	PUNCT
cjfa-7411	18	16	which	which	PRON
cjfa-7411	18	17	is	be	AUX
cjfa-7411	18	18	based	base	VERB
cjfa-7411	18	19	largely	largely	ADV
cjfa-7411	18	20	on	on	ADP
cjfa-7411	18	21	an	an	DET
cjfa-7411	18	22	internal	internal	ADJ
cjfa-7411	18	23	valuation	valuation	NOUN
cjfa-7411	18	24	of	of	ADP
cjfa-7411	18	25	assets	asset	NOUN
cjfa-7411	18	26	and	and	CCONJ
cjfa-7411	18	27	exposures	exposure	NOUN
cjfa-7411	18	28	of	of	ADP
cjfa-7411	18	29	a	a	DET
cjfa-7411	18	30	bank	bank	NOUN
cjfa-7411	18	31	,	,	PUNCT
cjfa-7411	18	32	aimed	aim	VERB
cjfa-7411	18	33	to	to	PART
cjfa-7411	18	34	secure	secure	VERB
cjfa-7411	18	35	two	two	NUM
cjfa-7411	18	36	essential	essential	ADJ
cjfa-7411	18	37	objectives	objective	NOUN
cjfa-7411	18	38	consistent	consistent	ADJ
cjfa-7411	18	39	with	with	ADP
cjfa-7411	18	40	those	those	PRON
cjfa-7411	18	41	supporting	support	VERB
cjfa-7411	18	42	the	the	DET
cjfa-7411	18	43	wider	wide	ADJ
cjfa-7411	18	44	review	review	NOUN
cjfa-7411	18	45	of	of	ADP
cjfa-7411	18	46	the	the	DET
cjfa-7411	18	47	new	new	ADJ
cjfa-7411	18	48	agreement	agreement	NOUN
cjfa-7411	18	49	capital	capital	NOUN
cjfa-7411	18	50	:	:	PUNCT
cjfa-7411	19	1	1	1	X
cjfa-7411	19	2	.	.	X
cjfa-7411	19	3	the	the	DET
cjfa-7411	19	4	use	use	NOUN
cjfa-7411	19	5	of	of	ADP
cjfa-7411	19	6	risk	risk	NOUN
cjfa-7411	19	7	assessment	assessment	NOUN
cjfa-7411	19	8	models	model	VERB
cjfa-7411	19	9	more	more	ADV
cjfa-7411	19	10	sensitive	sensitive	ADJ
cjfa-7411	19	11	to	to	ADP
cjfa-7411	19	12	credit	credit	NOUN
cjfa-7411	19	13	risk	risk	NOUN
cjfa-7411	19	14	,	,	PUNCT
cjfa-7411	19	15	allowing	allow	VERB
cjfa-7411	19	16	the	the	DET
cjfa-7411	19	17	determination	determination	NOUN
cjfa-7411	19	18	of	of	ADP
cjfa-7411	19	19	capital	capital	NOUN
cjfa-7411	19	20	requirements	requirement	NOUN
cjfa-7411	19	21	more	more	ADV
cjfa-7411	19	22	closely	closely	ADV
cjfa-7411	19	23	aligned	align	VERB
cjfa-7411	19	24	with	with	ADP
cjfa-7411	19	25	the	the	DET
cjfa-7411	19	26	potential	potential	ADJ
cjfa-7411	19	27	economic	economic	ADJ
cjfa-7411	19	28	loss	loss	NOUN
cjfa-7411	19	29	that	that	PRON
cjfa-7411	19	30	may	may	AUX
cjfa-7411	19	31	occur	occur	VERB
cjfa-7411	19	32	in	in	ADP
cjfa-7411	19	33	the	the	DET
cjfa-7411	19	34	bank	bank	NOUN
cjfa-7411	19	35	’s	’s	PART
cjfa-7411	19	36	assets	asset	NOUN
cjfa-7411	19	37	;	;	PUNCT
cjfa-7411	19	38	2	2	X
cjfa-7411	19	39	.	.	X
cjfa-7411	19	40	encouraging	encourage	VERB
cjfa-7411	19	41	the	the	DET
cjfa-7411	19	42	use	use	NOUN
cjfa-7411	19	43	of	of	ADP
cjfa-7411	19	44	more	more	ADJ
cjfa-7411	19	45	advanced	advanced	ADJ
cjfa-7411	19	46	models	model	NOUN
cjfa-7411	19	47	,	,	PUNCT
cjfa-7411	19	48	something	something	PRON
cjfa-7411	19	49	that	that	PRON
cjfa-7411	19	50	an	an	DET
cjfa-7411	19	51	irb	irb	NOUN
cjfa-7411	19	52	appropriately	appropriately	ADV
cjfa-7411	19	53	structured	structure	VERB
cjfa-7411	19	54	methodology	methodology	NOUN
cjfa-7411	19	55	can	can	AUX
cjfa-7411	19	56	provide	provide	VERB
cjfa-7411	19	57	,	,	PUNCT
cjfa-7411	19	58	motivating	motivate	VERB
cjfa-7411	19	59	banks	bank	NOUN
cjfa-7411	19	60	to	to	PART
cjfa-7411	19	61	continue	continue	VERB
cjfa-7411	19	62	to	to	PART
cjfa-7411	19	63	improve	improve	VERB
cjfa-7411	19	64	their	their	PRON
cjfa-7411	19	65	internal	internal	ADJ
cjfa-7411	19	66	risk	risk	NOUN
cjfa-7411	19	67	management	management	NOUN
cjfa-7411	19	68	practices	practice	NOUN
cjfa-7411	19	69	.	.	PUNCT
cjfa-7411	20	1	one	one	NUM
cjfa-7411	20	2	of	of	ADP
cjfa-7411	20	3	the	the	DET
cjfa-7411	20	4	most	most	ADV
cjfa-7411	20	5	innovative	innovative	ADJ
cjfa-7411	20	6	aspects	aspect	NOUN
cjfa-7411	20	7	of	of	ADP
cjfa-7411	20	8	the	the	DET
cjfa-7411	20	9	new	new	ADJ
cjfa-7411	20	10	accord	accord	NOUN
cjfa-7411	20	11	is	be	AUX
cjfa-7411	20	12	called	call	VERB
cjfa-7411	20	13	the	the	DET
cjfa-7411	20	14	approach	approach	NOUN
cjfa-7411	20	15	or	or	CCONJ
cjfa-7411	20	16	method	method	NOUN
cjfa-7411	20	17	of	of	ADP
cjfa-7411	20	18	internal	internal	ADJ
cjfa-7411	20	19	ratings	rating	NOUN
cjfa-7411	20	20	(	(	PUNCT
cjfa-7411	20	21	or	or	CCONJ
cjfa-7411	20	22	irb	irb	PROPN
cjfa-7411	20	23	)	)	PUNCT
cjfa-7411	20	24	approach	approach	NOUN
cjfa-7411	20	25	to	to	ADP
cjfa-7411	20	26	credit	credit	NOUN
cjfa-7411	20	27	risk	risk	NOUN
cjfa-7411	20	28	and	and	CCONJ
cjfa-7411	20	29	provides	provide	VERB
cjfa-7411	20	30	two	two	NUM
cjfa-7411	20	31	variants	variant	NOUN
cjfa-7411	20	32	,	,	PUNCT
cjfa-7411	20	33	with	with	ADP
cjfa-7411	20	34	different	different	ADJ
cjfa-7411	20	35	degree	degree	NOUN
cjfa-7411	20	36	of	of	ADP
cjfa-7411	20	37	complexity	complexity	NOUN
cjfa-7411	20	38	:	:	PUNCT
cjfa-7411	20	39	a	a	DET
cjfa-7411	20	40	simplified	simplified	ADJ
cjfa-7411	20	41	/	/	SYM
cjfa-7411	20	42	basic	basic	ADJ
cjfa-7411	20	43	version	version	NOUN
cjfa-7411	20	44	or	or	CCONJ
cjfa-7411	20	45	and	and	CCONJ
cjfa-7411	20	46	an	an	DET
cjfa-7411	20	47	advanced	advanced	ADJ
cjfa-7411	20	48	version	version	NOUN
cjfa-7411	20	49	or	or	CCONJ
cjfa-7411	20	50	advanced	advanced	ADJ
cjfa-7411	20	51	.	.	PUNCT
cjfa-7411	21	1	the	the	DET
cjfa-7411	21	2	first	first	ADJ
cjfa-7411	21	3	(	(	PUNCT
cjfa-7411	21	4	)	)	PUNCT
cjfa-7411	21	5	is	be	AUX
cjfa-7411	21	6	only	only	ADV
cjfa-7411	21	7	determined	determine	VERB
cjfa-7411	21	8	internally	internally	ADV
cjfa-7411	21	9	pd	pd	PROPN
cjfa-7411	21	10	(	(	PUNCT
cjfa-7411	21	11	default	default	NOUN
cjfa-7411	21	12	probability)11	probability)11	PROPN
cjfa-7411	21	13	.	.	PUNCT
cjfa-7411	22	1	in	in	ADP
cjfa-7411	22	2	the	the	DET
cjfa-7411	22	3	second	second	ADJ
cjfa-7411	22	4	(	(	PUNCT
cjfa-7411	22	5	advanced	advanced	ADJ
cjfa-7411	22	6	)	)	PUNCT
cjfa-7411	22	7	are	be	AUX
cjfa-7411	22	8	determined	determine	VERB
cjfa-7411	22	9	four	four	NUM
cjfa-7411	22	10	parameters	parameter	NOUN
cjfa-7411	22	11	:	:	PUNCT
cjfa-7411	22	12	pd	pd	PROPN
cjfa-7411	22	13	,	,	PUNCT
cjfa-7411	22	14	lgd	lgd	PROPN
cjfa-7411	22	15	(	(	PUNCT
cjfa-7411	22	16	loss	loss	NOUN
cjfa-7411	22	17	given	give	VERB
cjfa-7411	22	18	default	default	NOUN
cjfa-7411	22	19	)	)	PUNCT
cjfa-7411	22	20	,	,	PUNCT
cjfa-7411	22	21	ead	ead	NOUN
cjfa-7411	22	22	(	(	PUNCT
cjfa-7411	22	23	exposure	exposure	NOUN
cjfa-7411	22	24	at	at	ADP
cjfa-7411	22	25	default	default	NOUN
cjfa-7411	22	26	)	)	PUNCT
cjfa-7411	22	27	and	and	CCONJ
cjfa-7411	22	28	m	m	AUX
cjfa-7411	22	29	(	(	PUNCT
cjfa-7411	22	30	mature	mature	ADJ
cjfa-7411	22	31	)	)	PUNCT
cjfa-7411	22	32	.	.	PUNCT
cjfa-7411	23	1	the	the	DET
cjfa-7411	23	2	main	main	ADJ
cjfa-7411	23	3	difference	difference	NOUN
cjfa-7411	23	4	between	between	ADP
cjfa-7411	23	5	the	the	DET
cjfa-7411	23	6	two	two	NUM
cjfa-7411	23	7	variants	variant	NOUN
cjfa-7411	23	8	is	be	AUX
cjfa-7411	23	9	related	relate	VERB
cjfa-7411	23	10	to	to	ADP
cjfa-7411	23	11	the	the	DET
cjfa-7411	23	12	entity	entity	NOUN
cjfa-7411	23	13	responsible	responsible	ADJ
cjfa-7411	23	14	for	for	ADP
cjfa-7411	23	15	establishing	establish	VERB
cjfa-7411	23	16	and	and	CCONJ
cjfa-7411	23	17	determining	determine	VERB
cjfa-7411	23	18	the	the	DET
cjfa-7411	23	19	parameters	parameter	NOUN
cjfa-7411	23	20	in	in	ADP
cjfa-7411	23	21	question	question	NOUN
cjfa-7411	23	22	,	,	PUNCT
cjfa-7411	23	23	as	as	SCONJ
cjfa-7411	23	24	we	we	PRON
cjfa-7411	23	25	see	see	VERB
cjfa-7411	23	26	in	in	ADP
cjfa-7411	23	27	the	the	DET
cjfa-7411	23	28	following	follow	VERB
cjfa-7411	23	29	figure	figure	NOUN
cjfa-7411	23	30	.	.	PUNCT
cjfa-7411	24	1	1	1	NUM
cjfa-7411	24	2	advanced	advanced	ADJ
cjfa-7411	24	3	,	,	PUNCT
cjfa-7411	24	4	that	that	PRON
cjfa-7411	24	5	means	mean	VERB
cjfa-7411	24	6	it	it	PRON
cjfa-7411	24	7	is	be	AUX
cjfa-7411	24	8	,	,	PUNCT
cjfa-7411	24	9	necessary	necessary	ADJ
cjfa-7411	24	10	to	to	PART
cjfa-7411	24	11	be	be	AUX
cjfa-7411	24	12	determined	determine	VERB
cjfa-7411	24	13	internally	internally	ADV
cjfa-7411	24	14	the	the	DET
cjfa-7411	24	15	four	four	NUM
cjfa-7411	24	16	parameter	parameter	NOUN
cjfa-7411	24	17	.	.	PUNCT
cjfa-7411	25	1	credit	credit	NOUN
cjfa-7411	25	2	risk	risk	NOUN
cjfa-7411	25	3	measures	measure	NOUN
cjfa-7411	25	4	–	–	PUNCT
cjfa-7411	25	5	a	a	DET
cjfa-7411	25	6	case	case	NOUN
cjfa-7411	25	7	of	of	ADP
cjfa-7411	25	8	renewable	renewable	ADJ
cjfa-7411	25	9	energy	energy	NOUN
cjfa-7411	25	10	companies	company	NOUN
cjfa-7411	25	11	149	149	NUM
cjfa-7411	25	12	table	table	NOUN
cjfa-7411	25	13	1	1	NUM
cjfa-7411	25	14	.	.	PUNCT
cjfa-7411	25	15	risk	risk	NOUN
cjfa-7411	25	16	parameters	parameter	NOUN
cjfa-7411	25	17	risk	risk	NOUN
cjfa-7411	25	18	parameters	parameter	NOUN
cjfa-7411	25	19	irb	irb	VERB
cjfa-7411	25	20	foundation	foundation	PROPN
cjfa-7411	25	21	irb	irb	PROPN
cjfa-7411	25	22	advanced	advanced	ADJ
cjfa-7411	25	23	probability	probability	NOUN
cjfa-7411	25	24	of	of	ADP
cjfa-7411	25	25	default	default	NOUN
cjfa-7411	25	26	(	(	PUNCT
cjfa-7411	25	27	pd	pd	NOUN
cjfa-7411	25	28	)	)	PUNCT
cjfa-7411	25	29	estimated	estimate	VERB
cjfa-7411	25	30	by	by	ADP
cjfa-7411	25	31	the	the	DET
cjfa-7411	25	32	credit	credit	NOUN
cjfa-7411	25	33	institution	institution	NOUN
cjfa-7411	25	34	estimated	estimate	VERB
cjfa-7411	25	35	by	by	ADP
cjfa-7411	25	36	the	the	DET
cjfa-7411	25	37	credit	credit	NOUN
cjfa-7411	25	38	institution	institution	NOUN
cjfa-7411	25	39	loss	loss	NOUN
cjfa-7411	25	40	given	give	VERB
cjfa-7411	25	41	default	default	NOUN
cjfa-7411	25	42	(	(	PUNCT
cjfa-7411	25	43	lgd	lgd	NOUN
cjfa-7411	25	44	)	)	PUNCT
cjfa-7411	25	45	amounts	amount	VERB
cjfa-7411	25	46	to	to	PART
cjfa-7411	25	47	be	be	AUX
cjfa-7411	25	48	provided	provide	VERB
cjfa-7411	25	49	by	by	ADP
cjfa-7411	25	50	the	the	DET
cjfa-7411	25	51	supervisory	supervisory	ADJ
cjfa-7411	25	52	authority	authority	NOUN
cjfa-7411	25	53	estimated	estimate	VERB
cjfa-7411	25	54	by	by	ADP
cjfa-7411	25	55	the	the	DET
cjfa-7411	25	56	credit	credit	NOUN
cjfa-7411	25	57	institution	institution	NOUN
cjfa-7411	25	58	exposure	exposure	NOUN
cjfa-7411	25	59	at	at	ADP
cjfa-7411	25	60	default	default	NOUN
cjfa-7411	25	61	(	(	PUNCT
cjfa-7411	25	62	ead	ead	NOUN
cjfa-7411	25	63	)	)	PUNCT
cjfa-7411	25	64	amounts	amount	NOUN
cjfa-7411	25	65	to	to	PART
cjfa-7411	25	66	be	be	AUX
cjfa-7411	25	67	provided	provide	VERB
cjfa-7411	25	68	by	by	ADP
cjfa-7411	25	69	the	the	DET
cjfa-7411	25	70	supervisory	supervisory	ADJ
cjfa-7411	25	71	authority	authority	NOUN
cjfa-7411	25	72	estimated	estimate	VERB
cjfa-7411	25	73	by	by	ADP
cjfa-7411	25	74	the	the	DET
cjfa-7411	25	75	credit	credit	NOUN
cjfa-7411	25	76	institution	institution	NOUN
cjfa-7411	25	77	maturity	maturity	NOUN
cjfa-7411	25	78	(	(	PUNCT
cjfa-7411	25	79	m	m	NOUN
cjfa-7411	25	80	)	)	PUNCT
cjfa-7411	25	81	amounts	amount	NOUN
cjfa-7411	25	82	made	make	VERB
cjfa-7411	25	83	available	available	ADJ
cjfa-7411	25	84	by	by	ADP
cjfa-7411	25	85	the	the	DET
cjfa-7411	25	86	supervisory	supervisory	ADJ
cjfa-7411	25	87	authority	authority	NOUN
cjfa-7411	25	88	or	or	CCONJ
cjfa-7411	25	89	by	by	ADP
cjfa-7411	25	90	the	the	DET
cjfa-7411	25	91	credit	credit	NOUN
cjfa-7411	25	92	institution	institution	NOUN
cjfa-7411	25	93	estimated	estimate	VERB
cjfa-7411	25	94	by	by	ADP
cjfa-7411	25	95	the	the	DET
cjfa-7411	25	96	credit	credit	NOUN
cjfa-7411	25	97	institution	institution	NOUN
cjfa-7411	25	98	s	s	PART
cjfa-7411	25	99	o	o	NOUN
cjfa-7411	25	100	u	u	NOUN
cjfa-7411	25	101	r	r	NOUN
cjfa-7411	25	102	c	c	NOUN
cjfa-7411	25	103	e	e	NOUN
cjfa-7411	25	104	:	:	PUNCT
cjfa-7411	25	105	elaboration	elaboration	NOUN
cjfa-7411	25	106	of	of	ADP
cjfa-7411	25	107	the	the	DET
cjfa-7411	25	108	author	author	NOUN
cjfa-7411	25	109	.	.	PUNCT
cjfa-7411	26	1	in	in	ADP
cjfa-7411	26	2	portugal	portugal	PROPN
cjfa-7411	26	3	.	.	PUNCT
cjfa-7411	26	4	became	become	VERB
cjfa-7411	26	5	the	the	DET
cjfa-7411	26	6	first	first	ADJ
cjfa-7411	26	7	portuguese	portuguese	ADJ
cjfa-7411	26	8	financial	financial	ADJ
cjfa-7411	26	9	institution	institution	NOUN
cjfa-7411	26	10	to	to	PART
cjfa-7411	26	11	obtain	obtain	VERB
cjfa-7411	26	12	irb	irb	NOUN
cjfa-7411	26	13	accreditation	accreditation	NOUN
cjfa-7411	26	14	of	of	ADP
cjfa-7411	26	15	the	the	DET
cjfa-7411	26	16	portugal	portugal	PROPN
cjfa-7411	26	17	central	central	PROPN
cjfa-7411	26	18	bank	bank	NOUN
cjfa-7411	26	19	,	,	PUNCT
cjfa-7411	26	20	for	for	ADP
cjfa-7411	26	21	the	the	DET
cjfa-7411	26	22	calculation	calculation	NOUN
cjfa-7411	26	23	of	of	ADP
cjfa-7411	26	24	capital	capital	NOUN
cjfa-7411	26	25	requirements	requirement	NOUN
cjfa-7411	26	26	to	to	PART
cjfa-7411	26	27	cover	cover	VERB
cjfa-7411	26	28	credit	credit	NOUN
cjfa-7411	26	29	risk.2	risk.2	ADP
cjfa-7411	26	30	the	the	DET
cjfa-7411	26	31	design	design	NOUN
cjfa-7411	26	32	of	of	ADP
cjfa-7411	26	33	a	a	DET
cjfa-7411	26	34	valid	valid	ADJ
cjfa-7411	26	35	methodology	methodology	NOUN
cjfa-7411	26	36	of	of	ADP
cjfa-7411	26	37	rating	rating	NOUN
cjfa-7411	26	38	analysis	analysis	NOUN
cjfa-7411	26	39	depends	depend	VERB
cjfa-7411	26	40	on	on	ADP
cjfa-7411	26	41	the	the	DET
cjfa-7411	26	42	type	type	NOUN
cjfa-7411	26	43	of	of	ADP
cjfa-7411	26	44	classification	classification	NOUN
cjfa-7411	26	45	system	system	NOUN
cjfa-7411	26	46	,	,	PUNCT
cjfa-7411	26	47	made	make	VERB
cjfa-7411	26	48	by	by	ADP
cjfa-7411	26	49	the	the	DET
cjfa-7411	26	50	bank	bank	NOUN
cjfa-7411	26	51	.	.	PUNCT
cjfa-7411	27	1	this	this	PRON
cjfa-7411	27	2	can	can	AUX
cjfa-7411	27	3	vary	vary	VERB
cjfa-7411	27	4	in	in	ADP
cjfa-7411	27	5	several	several	ADJ
cjfa-7411	27	6	ways	way	NOUN
cjfa-7411	27	7	,	,	PUNCT
cjfa-7411	27	8	depending	depend	VERB
cjfa-7411	27	9	on	on	ADP
cjfa-7411	27	10	the	the	DET
cjfa-7411	27	11	type	type	NOUN
cjfa-7411	27	12	of	of	ADP
cjfa-7411	27	13	borrower	borrower	NOUN
cjfa-7411	27	14	risk	risk	NOUN
cjfa-7411	27	15	,	,	PUNCT
cjfa-7411	27	16	the	the	DET
cjfa-7411	27	17	relevance	relevance	NOUN
cjfa-7411	27	18	of	of	ADP
cjfa-7411	27	19	exposure	exposure	NOUN
cjfa-7411	27	20	,	,	PUNCT
cjfa-7411	27	21	the	the	DET
cjfa-7411	27	22	dynamic	dynamic	ADJ
cjfa-7411	27	23	properties	property	NOUN
cjfa-7411	27	24	of	of	ADP
cjfa-7411	27	25	the	the	DET
cjfa-7411	27	26	classification	classification	NOUN
cjfa-7411	27	27	methodology	methodology	NOUN
cjfa-7411	27	28	,	,	PUNCT
cjfa-7411	27	29	and	and	CCONJ
cjfa-7411	27	30	the	the	DET
cjfa-7411	27	31	availability	availability	NOUN
cjfa-7411	27	32	of	of	ADP
cjfa-7411	27	33	standard	standard	ADJ
cjfa-7411	27	34	data	datum	NOUN
cjfa-7411	27	35	and	and	CCONJ
cjfa-7411	27	36	quality	quality	NOUN
cjfa-7411	27	37	ratings	rating	NOUN
cjfa-7411	27	38	of	of	ADP
cjfa-7411	27	39	external	external	ADJ
cjfa-7411	27	40	credit	credit	NOUN
cjfa-7411	27	41	.	.	PUNCT
cjfa-7411	28	1	as	as	ADP
cjfa-7411	28	2	a	a	DET
cjfa-7411	28	3	consequence	consequence	NOUN
cjfa-7411	28	4	,	,	PUNCT
cjfa-7411	28	5	validation	validation	NOUN
cjfa-7411	28	6	is	be	AUX
cjfa-7411	28	7	a	a	DET
cjfa-7411	28	8	relatively	relatively	ADV
cjfa-7411	28	9	complex	complex	ADJ
cjfa-7411	28	10	issue	issue	NOUN
cjfa-7411	28	11	and	and	CCONJ
cjfa-7411	28	12	requires	require	VERB
cjfa-7411	28	13	a	a	DET
cjfa-7411	28	14	good	good	ADJ
cjfa-7411	28	15	understanding	understanding	NOUN
cjfa-7411	28	16	of	of	ADP
cjfa-7411	28	17	the	the	DET
cjfa-7411	28	18	rating	rating	NOUN
cjfa-7411	28	19	system	system	NOUN
cjfa-7411	28	20	and	and	CCONJ
cjfa-7411	28	21	its	its	PRON
cjfa-7411	28	22	properties	property	NOUN
cjfa-7411	28	23	.	.	PUNCT
cjfa-7411	29	1	most	most	ADJ
cjfa-7411	29	2	of	of	ADP
cjfa-7411	29	3	the	the	DET
cjfa-7411	29	4	validation	validation	NOUN
cjfa-7411	29	5	process	process	NOUN
cjfa-7411	29	6	focuses	focus	VERB
cjfa-7411	29	7	on	on	ADP
cjfa-7411	29	8	a	a	DET
cjfa-7411	29	9	static	static	ADJ
cjfa-7411	29	10	point	point	NOUN
cjfa-7411	29	11	of	of	ADP
cjfa-7411	29	12	view	view	NOUN
cjfa-7411	29	13	,	,	PUNCT
cjfa-7411	29	14	in	in	ADP
cjfa-7411	29	15	which	which	PRON
cjfa-7411	29	16	the	the	DET
cjfa-7411	29	17	features	feature	NOUN
cjfa-7411	29	18	of	of	ADP
cjfa-7411	29	19	an	an	DET
cjfa-7411	29	20	irb	irb	NOUN
cjfa-7411	29	21	system	system	NOUN
cjfa-7411	29	22	(	(	PUNCT
cjfa-7411	29	23	calibration	calibration	NOUN
cjfa-7411	29	24	,	,	PUNCT
cjfa-7411	29	25	performance	performance	NOUN
cjfa-7411	29	26	)	)	PUNCT
cjfa-7411	29	27	are	be	AUX
cjfa-7411	29	28	evaluated	evaluate	VERB
cjfa-7411	29	29	for	for	ADP
cjfa-7411	29	30	a	a	DET
cjfa-7411	29	31	given	give	VERB
cjfa-7411	29	32	set	set	NOUN
cjfa-7411	29	33	of	of	ADP
cjfa-7411	29	34	criteria	criterion	NOUN
cjfa-7411	29	35	.	.	PUNCT
cjfa-7411	30	1	this	this	DET
cjfa-7411	30	2	discussion	discussion	NOUN
cjfa-7411	30	3	about	about	ADP
cjfa-7411	30	4	the	the	DET
cjfa-7411	30	5	design	design	NOUN
cjfa-7411	30	6	emphasized	emphasize	VERB
cjfa-7411	30	7	the	the	DET
cjfa-7411	30	8	need	need	NOUN
cjfa-7411	30	9	to	to	PART
cjfa-7411	30	10	infer	infer	VERB
cjfa-7411	30	11	the	the	DET
cjfa-7411	30	12	stochastic	stochastic	ADJ
cjfa-7411	30	13	behavior	behavior	NOUN
cjfa-7411	30	14	of	of	ADP
cjfa-7411	30	15	rating	rating	NOUN
cjfa-7411	30	16	transitions	transition	NOUN
cjfa-7411	30	17	within	within	ADP
cjfa-7411	30	18	an	an	DET
cjfa-7411	30	19	irb	irb	NOUN
cjfa-7411	30	20	system	system	NOUN
cjfa-7411	30	21	.	.	PUNCT
cjfa-7411	31	1	in	in	ADP
cjfa-7411	31	2	contrast	contrast	NOUN
cjfa-7411	31	3	,	,	PUNCT
cjfa-7411	31	4	the	the	DET
cjfa-7411	31	5	discussion	discussion	NOUN
cjfa-7411	31	6	on	on	ADP
cjfa-7411	31	7	benchmarking	benchmarke	VERB
cjfa-7411	31	8	,	,	PUNCT
cjfa-7411	31	9	stresses	stress	VERB
cjfa-7411	31	10	the	the	DET
cjfa-7411	31	11	need	need	NOUN
cjfa-7411	31	12	to	to	PART
cjfa-7411	31	13	change	change	VERB
cjfa-7411	31	14	from	from	ADP
cjfa-7411	31	15	an	an	DET
cjfa-7411	31	16	approach	approach	NOUN
cjfa-7411	31	17	that	that	PRON
cjfa-7411	31	18	is	be	AUX
cjfa-7411	31	19	completely	completely	ADV
cjfa-7411	31	20	exogenous	exogenous	ADJ
cjfa-7411	31	21	,	,	PUNCT
cjfa-7411	31	22	in	in	ADP
cjfa-7411	31	23	many	many	ADJ
cjfa-7411	31	24	aspects	aspect	NOUN
cjfa-7411	31	25	incomplete	incomplete	ADJ
cjfa-7411	31	26	for	for	ADP
cjfa-7411	31	27	a	a	DET
cjfa-7411	31	28	more	more	ADV
cjfa-7411	31	29	complete	complete	ADJ
cjfa-7411	31	30	approach	approach	NOUN
cjfa-7411	31	31	in	in	ADP
cjfa-7411	31	32	its	its	PRON
cjfa-7411	31	33	ideal	ideal	ADJ
cjfa-7411	31	34	form	form	NOUN
cjfa-7411	31	35	would	would	AUX
cjfa-7411	31	36	cover	cover	VERB
cjfa-7411	31	37	a	a	DET
cjfa-7411	31	38	model	model	NOUN
cjfa-7411	31	39	of	of	ADP
cjfa-7411	31	40	equivalence	equivalence	NOUN
cjfa-7411	31	41	.	.	PUNCT
cjfa-7411	32	1	broadly	broadly	ADV
cjfa-7411	32	2	the	the	DET
cjfa-7411	32	3	variables	variable	NOUN
cjfa-7411	32	4	to	to	PART
cjfa-7411	32	5	be	be	AUX
cjfa-7411	32	6	analyzed	analyze	VERB
cjfa-7411	32	7	can	can	AUX
cjfa-7411	32	8	be	be	AUX
cjfa-7411	32	9	defined	define	VERB
cjfa-7411	32	10	as	as	SCONJ
cjfa-7411	32	11	follows	follow	VERB
cjfa-7411	32	12	:	:	PUNCT
cjfa-7411	32	13	probability	probability	NOUN
cjfa-7411	32	14	of	of	ADP
cjfa-7411	32	15	default	default	NOUN
cjfa-7411	32	16	(	(	PUNCT
cjfa-7411	32	17	pd	pd	NOUN
cjfa-7411	32	18	)	)	PUNCT
cjfa-7411	32	19	–	–	PUNCT
cjfa-7411	32	20	probability	probability	NOUN
cjfa-7411	32	21	of	of	ADP
cjfa-7411	32	22	default	default	NOUN
cjfa-7411	32	23	of	of	ADP
cjfa-7411	32	24	a	a	DET
cjfa-7411	32	25	given	give	VERB
cjfa-7411	32	26	borrower	borrower	NOUN
cjfa-7411	32	27	,	,	PUNCT
cjfa-7411	32	28	calculated	calculate	VERB
cjfa-7411	32	29	for	for	ADP
cjfa-7411	32	30	a	a	DET
cjfa-7411	32	31	time	time	NOUN
cjfa-7411	32	32	horizon	horizon	NOUN
cjfa-7411	32	33	of	of	ADP
cjfa-7411	32	34	one	one	NUM
cjfa-7411	32	35	year	year	NOUN
cjfa-7411	32	36	.	.	PUNCT
cjfa-7411	33	1	loss	loss	NOUN
cjfa-7411	33	2	given	give	VERB
cjfa-7411	33	3	default	default	NOUN
cjfa-7411	33	4	(	(	PUNCT
cjfa-7411	33	5	lgd	lgd	PROPN
cjfa-7411	33	6	)	)	PUNCT
cjfa-7411	33	7	–	–	PUNCT
cjfa-7411	33	8	measure	measure	NOUN
cjfa-7411	33	9	of	of	ADP
cjfa-7411	33	10	expected	expect	VERB
cjfa-7411	33	11	loss	loss	NOUN
cjfa-7411	33	12	in	in	ADP
cjfa-7411	33	13	case	case	NOUN
cjfa-7411	33	14	of	of	ADP
cjfa-7411	33	15	default	default	NOUN
cjfa-7411	33	16	may	may	AUX
cjfa-7411	33	17	be	be	AUX
cjfa-7411	33	18	seen	see	VERB
cjfa-7411	33	19	up	up	ADP
cjfa-7411	33	20	to	to	PART
cjfa-7411	33	21	100	100	NUM
cjfa-7411	33	22	%	%	NOUN
cjfa-7411	33	23	of	of	ADP
cjfa-7411	33	24	the	the	DET
cjfa-7411	33	25	loan	loan	NOUN
cjfa-7411	33	26	amount	amount	NOUN
cjfa-7411	33	27	,	,	PUNCT
cjfa-7411	33	28	depending	depend	VERB
cjfa-7411	33	29	on	on	ADP
cjfa-7411	33	30	the	the	DET
cjfa-7411	33	31	risk	risk	NOUN
cjfa-7411	33	32	mitigation	mitigation	NOUN
cjfa-7411	33	33	instruments	instrument	NOUN
cjfa-7411	33	34	used	use	VERB
cjfa-7411	33	35	in	in	ADP
cjfa-7411	33	36	their	their	PRON
cjfa-7411	33	37	coverage	coverage	NOUN
cjfa-7411	33	38	.	.	PUNCT
cjfa-7411	34	1	2	2	NUM
cjfa-7411	34	2	eduardo	eduardo	PROPN
cjfa-7411	34	3	sá	sá	PROPN
cjfa-7411	34	4	e	e	PROPN
cjfa-7411	34	5	silva	silva	PROPN
cjfa-7411	34	6	,	,	PUNCT
cjfa-7411	34	7	adalmiro	adalmiro	NOUN
cjfa-7411	34	8	andrade	andrade	PROPN
cjfa-7411	34	9	pereira150	pereira150	PROPN
cjfa-7411	34	10	exposure	exposure	NOUN
cjfa-7411	34	11	at	at	ADP
cjfa-7411	34	12	default	default	NOUN
cjfa-7411	34	13	(	(	PUNCT
cjfa-7411	34	14	ead	ead	NOUN
cjfa-7411	34	15	)	)	PUNCT
cjfa-7411	34	16	–	–	PUNCT
cjfa-7411	34	17	measure	measure	NOUN
cjfa-7411	34	18	that	that	PRON
cjfa-7411	34	19	represents	represent	VERB
cjfa-7411	34	20	the	the	DET
cjfa-7411	34	21	total	total	ADJ
cjfa-7411	34	22	exposure	exposure	NOUN
cjfa-7411	34	23	value	value	NOUN
cjfa-7411	34	24	in	in	ADP
cjfa-7411	34	25	euro	euro	NOUN
cjfa-7411	34	26	at	at	ADP
cjfa-7411	34	27	the	the	DET
cjfa-7411	34	28	time	time	NOUN
cjfa-7411	34	29	to	to	PART
cjfa-7411	34	30	declare	declare	VERB
cjfa-7411	34	31	default	default	NOUN
cjfa-7411	34	32	.	.	PUNCT
cjfa-7411	35	1	exposure	exposure	NOUN
cjfa-7411	35	2	at	at	ADP
cjfa-7411	35	3	default	default	NOUN
cjfa-7411	35	4	is	be	AUX
cjfa-7411	35	5	determined	determine	VERB
cjfa-7411	35	6	for	for	ADP
cjfa-7411	35	7	each	each	DET
cjfa-7411	35	8	loan	loan	NOUN
cjfa-7411	35	9	individually	individually	ADV
cjfa-7411	35	10	considered	consider	VERB
cjfa-7411	35	11	.	.	PUNCT
cjfa-7411	36	1	maturity	maturity	NOUN
cjfa-7411	36	2	(	(	PUNCT
cjfa-7411	36	3	m	m	NOUN
cjfa-7411	36	4	)	)	PUNCT
cjfa-7411	36	5	–	–	PUNCT
cjfa-7411	36	6	measure	measure	NOUN
cjfa-7411	36	7	of	of	ADP
cjfa-7411	36	8	effective	effective	ADJ
cjfa-7411	36	9	maturity	maturity	NOUN
cjfa-7411	36	10	of	of	ADP
cjfa-7411	36	11	the	the	DET
cjfa-7411	36	12	credit	credit	NOUN
cjfa-7411	36	13	.	.	PUNCT
cjfa-7411	37	1	maturity	maturity	NOUN
cjfa-7411	37	2	is	be	AUX
cjfa-7411	37	3	a	a	DET
cjfa-7411	37	4	weighted	weighted	ADJ
cjfa-7411	37	5	measure	measure	NOUN
cjfa-7411	37	6	of	of	ADP
cjfa-7411	37	7	the	the	DET
cjfa-7411	37	8	life	life	NOUN
cjfa-7411	37	9	of	of	ADP
cjfa-7411	37	10	the	the	DET
cjfa-7411	37	11	loan	loan	NOUN
cjfa-7411	37	12	,	,	PUNCT
cjfa-7411	37	13	that	that	PRON
cjfa-7411	37	14	means	mean	VERB
cjfa-7411	37	15	the	the	DET
cjfa-7411	37	16	percentage	percentage	NOUN
cjfa-7411	37	17	of	of	ADP
cjfa-7411	37	18	equity	equity	NOUN
cjfa-7411	37	19	paid	pay	VERB
cjfa-7411	37	20	in	in	ADP
cjfa-7411	37	21	each	each	DET
cjfa-7411	37	22	year	year	NOUN
cjfa-7411	37	23	weighted	weight	VERB
cjfa-7411	37	24	by	by	ADP
cjfa-7411	37	25	year	year	NOUN
cjfa-7411	37	26	to	to	PART
cjfa-7411	37	27	which	which	PRON
cjfa-7411	37	28	it	it	PRON
cjfa-7411	37	29	relates	relate	VERB
cjfa-7411	37	30	.	.	PUNCT
cjfa-7411	38	1	in	in	ADP
cjfa-7411	38	2	the	the	DET
cjfa-7411	38	3	analysis	analysis	NOUN
cjfa-7411	38	4	and	and	CCONJ
cjfa-7411	38	5	estimation	estimation	NOUN
cjfa-7411	38	6	of	of	ADP
cjfa-7411	38	7	the	the	DET
cjfa-7411	38	8	parameters	parameter	NOUN
cjfa-7411	38	9	of	of	ADP
cjfa-7411	38	10	pd	pd	PROPN
cjfa-7411	38	11	,	,	PUNCT
cjfa-7411	38	12	lgd	lgd	PROPN
cjfa-7411	38	13	and	and	CCONJ
cjfa-7411	38	14	ead	ead	PROPN
cjfa-7411	38	15	,	,	PUNCT
cjfa-7411	38	16	the	the	DET
cjfa-7411	38	17	model	model	NOUN
cjfa-7411	38	18	can	can	AUX
cjfa-7411	38	19	distinguish	distinguish	VERB
cjfa-7411	38	20	two	two	NUM
cjfa-7411	38	21	approaches	approach	NOUN
cjfa-7411	38	22	,	,	PUNCT
cjfa-7411	38	23	backtesting	backtesting	NOUN
cjfa-7411	38	24	and	and	CCONJ
cjfa-7411	38	25	benchmarking	benchmarking	NOUN
cjfa-7411	38	26	.	.	PUNCT
cjfa-7411	39	1	backtesting	backtesting	NOUN
cjfa-7411	39	2	means	mean	NOUN
cjfa-7411	39	3	using	use	VERB
cjfa-7411	39	4	statistical	statistical	ADJ
cjfa-7411	39	5	methods	method	NOUN
cjfa-7411	39	6	to	to	PART
cjfa-7411	39	7	compare	compare	VERB
cjfa-7411	39	8	the	the	DET
cjfa-7411	39	9	estimations	estimation	NOUN
cjfa-7411	39	10	of	of	ADP
cjfa-7411	39	11	the	the	DET
cjfa-7411	39	12	three	three	NUM
cjfa-7411	39	13	components	component	NOUN
cjfa-7411	39	14	mentioned	mention	VERB
cjfa-7411	39	15	above	above	ADV
cjfa-7411	39	16	.	.	PUNCT
cjfa-7411	40	1	whereas	whereas	SCONJ
cjfa-7411	40	2	,	,	PUNCT
cjfa-7411	40	3	for	for	ADP
cjfa-7411	40	4	the	the	DET
cjfa-7411	40	5	risk	risk	NOUN
cjfa-7411	40	6	models	model	NOUN
cjfa-7411	40	7	,	,	PUNCT
cjfa-7411	40	8	backtesting	backteste	VERB
cjfa-7411	40	9	market	market	NOUN
cjfa-7411	40	10	model	model	NOUN
cjfa-7411	40	11	involves	involve	VERB
cjfa-7411	40	12	the	the	DET
cjfa-7411	40	13	whole	whole	ADJ
cjfa-7411	40	14	process	process	NOUN
cjfa-7411	40	15	,	,	PUNCT
cjfa-7411	40	16	by	by	ADP
cjfa-7411	40	17	which	which	PRON
cjfa-7411	40	18	internal	internal	ADJ
cjfa-7411	40	19	rating	rating	NOUN
cjfa-7411	40	20	systems	system	NOUN
cjfa-7411	40	21	of	of	ADP
cjfa-7411	40	22	risk	risk	NOUN
cjfa-7411	40	23	components	component	NOUN
cjfa-7411	40	24	(	(	PUNCT
cjfa-7411	40	25	model	model	NOUN
cjfa-7411	40	26	inputs	input	NOUN
cjfa-7411	40	27	)	)	PUNCT
cjfa-7411	40	28	are	be	AUX
cjfa-7411	40	29	tested	test	VERB
cjfa-7411	40	30	,	,	PUNCT
cjfa-7411	40	31	but	but	CCONJ
cjfa-7411	40	32	the	the	DET
cjfa-7411	40	33	system	system	NOUN
cjfa-7411	40	34	and	and	CCONJ
cjfa-7411	40	35	procedures	procedure	NOUN
cjfa-7411	40	36	of	of	ADP
cjfa-7411	40	37	the	the	DET
cjfa-7411	40	38	model	model	NOUN
cjfa-7411	40	39	are	be	AUX
cjfa-7411	40	40	provided	provide	VERB
cjfa-7411	40	41	by	by	ADP
cjfa-7411	40	42	the	the	DET
cjfa-7411	40	43	supervisor	supervisor	NOUN
cjfa-7411	40	44	,	,	PUNCT
cjfa-7411	40	45	regarding	regard	VERB
cjfa-7411	40	46	the	the	DET
cjfa-7411	40	47	form	form	NOUN
cjfa-7411	40	48	of	of	ADP
cjfa-7411	40	49	the	the	DET
cjfa-7411	40	50	functions	function	NOUN
cjfa-7411	40	51	risk	risk	NOUN
cjfa-7411	40	52	weighting	weighting	NOUN
cjfa-7411	40	53	.	.	PUNCT
cjfa-7411	41	1	benchmarking	benchmarke	VERB
cjfa-7411	41	2	refers	refer	VERB
cjfa-7411	41	3	to	to	ADP
cjfa-7411	41	4	a	a	DET
cjfa-7411	41	5	comparison	comparison	NOUN
cjfa-7411	41	6	of	of	ADP
cjfa-7411	41	7	internal	internal	ADJ
cjfa-7411	41	8	estimates	estimate	NOUN
cjfa-7411	41	9	between	between	ADP
cjfa-7411	41	10	banks	bank	NOUN
cjfa-7411	41	11	and	and	CCONJ
cjfa-7411	41	12	/	/	SYM
cjfa-7411	41	13	or	or	CCONJ
cjfa-7411	41	14	external	external	ADJ
cjfa-7411	41	15	benchmarks	benchmark	NOUN
cjfa-7411	41	16	(	(	PUNCT
cjfa-7411	41	17	external	external	ADJ
cjfa-7411	41	18	ratings	rating	NOUN
cjfa-7411	41	19	or	or	CCONJ
cjfa-7411	41	20	models	model	NOUN
cjfa-7411	41	21	developed	develop	VERB
cjfa-7411	41	22	by	by	ADP
cjfa-7411	41	23	supervisors	supervisor	NOUN
cjfa-7411	41	24	)	)	PUNCT
cjfa-7411	41	25	.	.	PUNCT
cjfa-7411	42	1	the	the	DET
cjfa-7411	42	2	pd	pd	PROPN
cjfa-7411	42	3	should	should	AUX
cjfa-7411	42	4	be	be	AUX
cjfa-7411	42	5	calculated	calculate	VERB
cjfa-7411	42	6	taking	take	VERB
cjfa-7411	42	7	into	into	ADP
cjfa-7411	42	8	account	account	NOUN
cjfa-7411	42	9	its	its	PRON
cjfa-7411	42	10	historical	historical	ADJ
cjfa-7411	42	11	,	,	PUNCT
cjfa-7411	42	12	associated	associate	VERB
cjfa-7411	42	13	with	with	ADP
cjfa-7411	42	14	the	the	DET
cjfa-7411	42	15	credit	credit	NOUN
cjfa-7411	42	16	quality	quality	NOUN
cjfa-7411	42	17	of	of	ADP
cjfa-7411	42	18	the	the	DET
cjfa-7411	42	19	borrower	borrower	NOUN
cjfa-7411	42	20	information	information	NOUN
cjfa-7411	42	21	.	.	PUNCT
cjfa-7411	43	1	this	this	DET
cjfa-7411	43	2	quality	quality	NOUN
cjfa-7411	43	3	score	score	NOUN
cjfa-7411	43	4	is	be	AUX
cjfa-7411	43	5	given	give	VERB
cjfa-7411	43	6	by	by	ADP
cjfa-7411	43	7	(	(	PUNCT
cjfa-7411	43	8	rating	rating	NOUN
cjfa-7411	43	9	)	)	PUNCT
cjfa-7411	43	10	assigned	assign	VERB
cjfa-7411	43	11	by	by	ADP
cjfa-7411	43	12	the	the	DET
cjfa-7411	43	13	internal	internal	ADJ
cjfa-7411	43	14	model	model	NOUN
cjfa-7411	43	15	.	.	PUNCT
cjfa-7411	44	1	the	the	DET
cjfa-7411	44	2	most	most	ADV
cjfa-7411	44	3	popular	popular	ADJ
cjfa-7411	44	4	application	application	NOUN
cjfa-7411	44	5	of	of	ADP
cjfa-7411	44	6	this	this	DET
cjfa-7411	44	7	technique	technique	NOUN
cjfa-7411	44	8	is	be	AUX
cjfa-7411	44	9	empirical	empirical	ADJ
cjfa-7411	44	10	,	,	PUNCT
cjfa-7411	44	11	with	with	ADP
cjfa-7411	44	12	the	the	DET
cjfa-7411	44	13	pd	pd	PROPN
cjfa-7411	44	14	relatively	relatively	ADV
cjfa-7411	44	15	to	to	ADP
cjfa-7411	44	16	each	each	DET
cjfa-7411	44	17	class	class	NOUN
cjfa-7411	44	18	of	of	ADP
cjfa-7411	44	19	risk	risk	NOUN
cjfa-7411	44	20	to	to	PART
cjfa-7411	44	21	be	be	AUX
cjfa-7411	44	22	determined	determine	VERB
cjfa-7411	44	23	from	from	ADP
cjfa-7411	44	24	the	the	DET
cjfa-7411	44	25	historical	historical	ADJ
cjfa-7411	44	26	frequency	frequency	NOUN
cjfa-7411	44	27	of	of	ADP
cjfa-7411	44	28	defaults	default	NOUN
cjfa-7411	44	29	recorded	record	VERB
cjfa-7411	44	30	by	by	ADP
cjfa-7411	44	31	the	the	DET
cjfa-7411	44	32	debtors	debtor	NOUN
cjfa-7411	44	33	of	of	ADP
cjfa-7411	44	34	this	this	DET
cjfa-7411	44	35	class	class	NOUN
cjfa-7411	44	36	,	,	PUNCT
cjfa-7411	44	37	using	use	VERB
cjfa-7411	44	38	enough	enough	ADJ
cjfa-7411	44	39	data	datum	NOUN
cjfa-7411	44	40	to	to	PART
cjfa-7411	44	41	cover	cover	VERB
cjfa-7411	44	42	good	good	ADJ
cjfa-7411	44	43	and	and	CCONJ
cjfa-7411	44	44	bad	bad	ADJ
cjfa-7411	44	45	years	year	NOUN
cjfa-7411	44	46	of	of	ADP
cjfa-7411	44	47	economic	economic	ADJ
cjfa-7411	44	48	performance	performance	NOUN
cjfa-7411	44	49	period	period	NOUN
cjfa-7411	44	50	.	.	PUNCT
cjfa-7411	45	1	compiling	compile	VERB
cjfa-7411	45	2	records	record	NOUN
cjfa-7411	45	3	of	of	ADP
cjfa-7411	45	4	various	various	ADJ
cjfa-7411	45	5	annual	annual	ADJ
cjfa-7411	45	6	fees	fee	NOUN
cjfa-7411	45	7	,	,	PUNCT
cjfa-7411	45	8	using	use	VERB
cjfa-7411	45	9	average	average	ADJ
cjfa-7411	45	10	historical	historical	ADJ
cjfa-7411	45	11	rates	rate	NOUN
cjfa-7411	45	12	,	,	PUNCT
cjfa-7411	45	13	it	it	PRON
cjfa-7411	45	14	can	can	AUX
cjfa-7411	45	15	be	be	AUX
cjfa-7411	45	16	calculated	calculate	VERB
cjfa-7411	45	17	a	a	DET
cjfa-7411	45	18	long	long	ADJ
cjfa-7411	45	19	-	-	PUNCT
cjfa-7411	45	20	term	term	NOUN
cjfa-7411	45	21	rate	rate	NOUN
cjfa-7411	45	22	.	.	PUNCT
cjfa-7411	46	1	a	a	DET
cjfa-7411	46	2	enough	enough	ADJ
cjfa-7411	46	3	period	period	NOUN
cjfa-7411	46	4	for	for	SCONJ
cjfa-7411	46	5	the	the	DET
cjfa-7411	46	6	irb	irb	NOUN
cjfa-7411	46	7	advanced	advanced	ADJ
cjfa-7411	46	8	is	be	AUX
cjfa-7411	46	9	5	5	NUM
cjfa-7411	46	10	years	year	NOUN
cjfa-7411	46	11	but	but	CCONJ
cjfa-7411	46	12	the	the	DET
cjfa-7411	46	13	irb	irb	NOUN
cjfa-7411	46	14	starts	start	VERB
cjfa-7411	46	15	with	with	ADP
cjfa-7411	46	16	two	two	NUM
cjfa-7411	46	17	years	year	NOUN
cjfa-7411	46	18	,	,	PUNCT
cjfa-7411	46	19	and	and	CCONJ
cjfa-7411	46	20	this	this	DET
cjfa-7411	46	21	period	period	NOUN
cjfa-7411	46	22	should	should	AUX
cjfa-7411	46	23	increase	increase	VERB
cjfa-7411	46	24	each	each	DET
cjfa-7411	46	25	year	year	NOUN
cjfa-7411	46	26	until	until	ADP
cjfa-7411	46	27	data	datum	NOUN
cjfa-7411	46	28	covering	cover	VERB
cjfa-7411	46	29	at	at	ADV
cjfa-7411	46	30	least	least	ADV
cjfa-7411	46	31	5	5	NUM
cjfa-7411	46	32	years	year	NOUN
cjfa-7411	46	33	.	.	PUNCT
cjfa-7411	47	1	highlight	highlight	VERB
cjfa-7411	47	2	that	that	PRON
cjfa-7411	47	3	to	to	PART
cjfa-7411	47	4	exist	exist	VERB
cjfa-7411	47	5	defaults	default	NOUN
cjfa-7411	47	6	,	,	PUNCT
cjfa-7411	47	7	it	it	PRON
cjfa-7411	47	8	must	must	AUX
cjfa-7411	47	9	exists	exist	VERB
cjfa-7411	47	10	one	one	NUM
cjfa-7411	47	11	of	of	ADP
cjfa-7411	47	12	the	the	DET
cjfa-7411	47	13	following	follow	VERB
cjfa-7411	47	14	conditions	condition	NOUN
cjfa-7411	47	15	(	(	PUNCT
cjfa-7411	47	16	notice	notice	NOUN
cjfa-7411	47	17	of	of	ADP
cjfa-7411	47	18	portugal	portugal	PROPN
cjfa-7411	47	19	central	central	PROPN
cjfa-7411	47	20	bank	bank	PROPN
cjfa-7411	48	1	no	no	PROPN
cjfa-7411	48	2	5/2007	5/2007	PROPN
cjfa-7411	48	3	):	):	PUNCT
cjfa-7411	48	4	a	a	X
cjfa-7411	48	5	)	)	PUNCT
cjfa-7411	48	6	the	the	DET
cjfa-7411	48	7	institution	institution	NOUN
cjfa-7411	48	8	assign	assign	VERB
cjfa-7411	48	9	a	a	DET
cjfa-7411	48	10	low	low	ADJ
cjfa-7411	48	11	probability	probability	NOUN
cjfa-7411	48	12	to	to	ADP
cjfa-7411	48	13	the	the	DET
cjfa-7411	48	14	possibility	possibility	NOUN
cjfa-7411	48	15	that	that	SCONJ
cjfa-7411	48	16	the	the	DET
cjfa-7411	48	17	borrower	borrower	NOUN
cjfa-7411	48	18	will	will	AUX
cjfa-7411	48	19	comply	comply	VERB
cjfa-7411	48	20	fully	fully	ADV
cjfa-7411	48	21	with	with	ADP
cjfa-7411	48	22	their	their	PRON
cjfa-7411	48	23	obligations	obligation	NOUN
cjfa-7411	48	24	to	to	ADP
cjfa-7411	48	25	the	the	DET
cjfa-7411	48	26	institution	institution	NOUN
cjfa-7411	48	27	itself	itself	PRON
cjfa-7411	48	28	,	,	PUNCT
cjfa-7411	48	29	or	or	CCONJ
cjfa-7411	48	30	any	any	PRON
cjfa-7411	48	31	of	of	ADP
cjfa-7411	48	32	its	its	PRON
cjfa-7411	48	33	subsidiaries	subsidiary	NOUN
cjfa-7411	48	34	,	,	PUNCT
cjfa-7411	48	35	if	if	SCONJ
cjfa-7411	48	36	did	do	AUX
cjfa-7411	48	37	not	not	PART
cjfa-7411	48	38	access	access	VERB
cjfa-7411	48	39	to	to	ADP
cjfa-7411	48	40	measures	measure	NOUN
cjfa-7411	48	41	such	such	ADJ
cjfa-7411	48	42	as	as	ADP
cjfa-7411	48	43	the	the	DET
cjfa-7411	48	44	execution	execution	NOUN
cjfa-7411	48	45	of	of	ADP
cjfa-7411	48	46	any	any	DET
cjfa-7411	48	47	warranty	warranty	NOUN
cjfa-7411	48	48	;	;	PUNCT
cjfa-7411	48	49	b	b	X
cjfa-7411	48	50	)	)	PUNCT
cjfa-7411	48	51	the	the	DET
cjfa-7411	48	52	institution	institution	NOUN
cjfa-7411	48	53	considers	consider	VERB
cjfa-7411	48	54	likely	likely	ADJ
cjfa-7411	48	55	to	to	PART
cjfa-7411	48	56	have	have	VERB
cjfa-7411	48	57	to	to	PART
cjfa-7411	48	58	meet	meet	VERB
cjfa-7411	48	59	the	the	DET
cjfa-7411	48	60	obligations	obligation	NOUN
cjfa-7411	48	61	of	of	ADP
cjfa-7411	48	62	the	the	DET
cjfa-7411	48	63	counterparty	counterparty	NOUN
cjfa-7411	48	64	,	,	PUNCT
cjfa-7411	48	65	and	and	CCONJ
cjfa-7411	48	66	their	their	PRON
cjfa-7411	48	67	recovery	recovery	NOUN
cjfa-7411	48	68	is	be	AUX
cjfa-7411	48	69	doubtful	doubtful	ADJ
cjfa-7411	48	70	in	in	ADP
cjfa-7411	48	71	the	the	DET
cjfa-7411	48	72	case	case	NOUN
cjfa-7411	48	73	of	of	ADP
cjfa-7411	48	74	off	off	ADP
cjfa-7411	48	75	-	-	PUNCT
cjfa-7411	48	76	balance	balance	NOUN
cjfa-7411	48	77	sheet	sheet	NOUN
cjfa-7411	48	78	;	;	PUNCT
cjfa-7411	48	79	c	c	X
cjfa-7411	48	80	)	)	PUNCT
cjfa-7411	48	81	the	the	DET
cjfa-7411	48	82	debtor	debtor	NOUN
cjfa-7411	48	83	register	register	VERB
cjfa-7411	48	84	a	a	DET
cjfa-7411	48	85	delay	delay	NOUN
cjfa-7411	48	86	exceeding	exceed	VERB
cjfa-7411	48	87	90	90	NUM
cjfa-7411	48	88	days	day	NOUN
cjfa-7411	48	89	(	(	PUNCT
cjfa-7411	48	90	this	this	PRON
cjfa-7411	48	91	is	be	AUX
cjfa-7411	48	92	the	the	DET
cjfa-7411	48	93	most	most	ADV
cjfa-7411	48	94	common	common	ADJ
cjfa-7411	48	95	situation	situation	NOUN
cjfa-7411	48	96	)	)	PUNCT
cjfa-7411	48	97	for	for	ADP
cjfa-7411	48	98	a	a	DET
cjfa-7411	48	99	significant	significant	ADJ
cjfa-7411	48	100	obligation	obligation	NOUN
cjfa-7411	48	101	to	to	ADP
cjfa-7411	48	102	the	the	DET
cjfa-7411	48	103	institution	institution	NOUN
cjfa-7411	48	104	or	or	CCONJ
cjfa-7411	48	105	its	its	PRON
cjfa-7411	48	106	subsidiaries	subsidiary	NOUN
cjfa-7411	48	107	.	.	PUNCT
cjfa-7411	49	1	credit	credit	NOUN
cjfa-7411	49	2	risk	risk	NOUN
cjfa-7411	49	3	measures	measure	NOUN
cjfa-7411	49	4	–	–	PUNCT
cjfa-7411	49	5	a	a	DET
cjfa-7411	49	6	case	case	NOUN
cjfa-7411	49	7	of	of	ADP
cjfa-7411	49	8	renewable	renewable	ADJ
cjfa-7411	49	9	energy	energy	NOUN
cjfa-7411	49	10	companies	company	NOUN
cjfa-7411	49	11	151	151	NUM
cjfa-7411	49	12	the	the	DET
cjfa-7411	49	13	90	90	NUM
cjfa-7411	49	14	day	day	NOUN
cjfa-7411	49	15	period	period	NOUN
cjfa-7411	49	16	may	may	AUX
cjfa-7411	49	17	be	be	AUX
cjfa-7411	49	18	extended	extend	VERB
cjfa-7411	49	19	to	to	ADP
cjfa-7411	49	20	180	180	NUM
cjfa-7411	49	21	days	day	NOUN
cjfa-7411	49	22	in	in	ADP
cjfa-7411	49	23	the	the	DET
cjfa-7411	49	24	case	case	NOUN
cjfa-7411	49	25	of	of	ADP
cjfa-7411	49	26	exposures	exposure	NOUN
cjfa-7411	49	27	to	to	ADP
cjfa-7411	49	28	public	public	ADJ
cjfa-7411	49	29	sector	sector	NOUN
cjfa-7411	49	30	entities	entity	NOUN
cjfa-7411	49	31	(	(	PUNCT
cjfa-7411	49	32	such	such	ADJ
cjfa-7411	49	33	as	as	ADP
cjfa-7411	49	34	regional	regional	ADJ
cjfa-7411	49	35	and	and	CCONJ
cjfa-7411	49	36	local	local	ADJ
cjfa-7411	49	37	authorities	authority	NOUN
cjfa-7411	49	38	)	)	PUNCT
cjfa-7411	49	39	.	.	PUNCT
cjfa-7411	50	1	on	on	ADP
cjfa-7411	50	2	the	the	DET
cjfa-7411	50	3	other	other	ADJ
cjfa-7411	50	4	hand	hand	NOUN
cjfa-7411	50	5	,	,	PUNCT
cjfa-7411	50	6	in	in	ADP
cjfa-7411	50	7	the	the	DET
cjfa-7411	50	8	case	case	NOUN
cjfa-7411	50	9	of	of	ADP
cjfa-7411	50	10	significant	significant	ADJ
cjfa-7411	50	11	debt	debt	NOUN
cjfa-7411	50	12	account	account	NOUN
cjfa-7411	50	13	,	,	PUNCT
cjfa-7411	50	14	the	the	DET
cjfa-7411	50	15	delay	delay	NOUN
cjfa-7411	50	16	should	should	AUX
cjfa-7411	50	17	be	be	AUX
cjfa-7411	50	18	counted	count	VERB
cjfa-7411	50	19	at	at	ADP
cjfa-7411	50	20	the	the	DET
cjfa-7411	50	21	time	time	NOUN
cjfa-7411	50	22	the	the	DET
cjfa-7411	50	23	obligor	obligor	NOUN
cjfa-7411	50	24	has	have	AUX
cjfa-7411	50	25	breached	breach	VERB
cjfa-7411	50	26	an	an	DET
cjfa-7411	50	27	advised	advise	VERB
cjfa-7411	50	28	limit	limit	NOUN
cjfa-7411	50	29	,	,	PUNCT
cjfa-7411	50	30	has	have	AUX
cjfa-7411	50	31	been	be	AUX
cjfa-7411	50	32	advised	advise	VERB
cjfa-7411	50	33	of	of	ADP
cjfa-7411	50	34	the	the	DET
cjfa-7411	50	35	set	set	NOUN
cjfa-7411	50	36	a	a	DET
cjfa-7411	50	37	lower	low	ADJ
cjfa-7411	50	38	threshold	threshold	NOUN
cjfa-7411	50	39	current	current	ADJ
cjfa-7411	50	40	outstandings	outstanding	NOUN
cjfa-7411	50	41	,	,	PUNCT
cjfa-7411	50	42	or	or	CCONJ
cjfa-7411	50	43	has	have	AUX
cjfa-7411	50	44	drawn	draw	VERB
cjfa-7411	50	45	,	,	PUNCT
cjfa-7411	50	46	in	in	ADP
cjfa-7411	50	47	an	an	DET
cjfa-7411	50	48	unauthorized	unauthorized	ADJ
cjfa-7411	50	49	manner	manner	NOUN
cjfa-7411	50	50	,	,	PUNCT
cjfa-7411	50	51	credit	credit	NOUN
cjfa-7411	50	52	amounts	amount	NOUN
cjfa-7411	50	53	.	.	PUNCT
cjfa-7411	51	1	in	in	ADP
cjfa-7411	51	2	the	the	DET
cjfa-7411	51	3	case	case	NOUN
cjfa-7411	51	4	of	of	ADP
cjfa-7411	51	5	credit	credit	NOUN
cjfa-7411	51	6	cards	card	NOUN
cjfa-7411	51	7	,	,	PUNCT
cjfa-7411	51	8	the	the	DET
cjfa-7411	51	9	delay	delay	NOUN
cjfa-7411	51	10	should	should	AUX
cjfa-7411	51	11	start	start	VERB
cjfa-7411	51	12	being	be	AUX
cjfa-7411	51	13	counted	count	VERB
cjfa-7411	51	14	from	from	ADP
cjfa-7411	51	15	the	the	DET
cjfa-7411	51	16	date	date	NOUN
cjfa-7411	51	17	of	of	ADP
cjfa-7411	51	18	the	the	DET
cjfa-7411	51	19	minimum	minimum	ADJ
cjfa-7411	51	20	payment	payment	NOUN
cjfa-7411	51	21	.	.	PUNCT
cjfa-7411	52	1	lgd	lgd	PROPN
cjfa-7411	52	2	configures	configure	VERB
cjfa-7411	52	3	the	the	DET
cjfa-7411	52	4	severity	severity	NOUN
cjfa-7411	52	5	of	of	ADP
cjfa-7411	52	6	the	the	DET
cjfa-7411	52	7	failure	failure	NOUN
cjfa-7411	52	8	,	,	PUNCT
cjfa-7411	52	9	this	this	PRON
cjfa-7411	52	10	means	mean	VERB
cjfa-7411	52	11	,	,	PUNCT
cjfa-7411	52	12	the	the	DET
cjfa-7411	52	13	expected	expect	VERB
cjfa-7411	52	14	loss	loss	NOUN
cjfa-7411	52	15	of	of	ADP
cjfa-7411	52	16	a	a	DET
cjfa-7411	52	17	credit	credit	NOUN
cjfa-7411	52	18	transaction	transaction	NOUN
cjfa-7411	52	19	,	,	PUNCT
cjfa-7411	52	20	if	if	SCONJ
cjfa-7411	52	21	the	the	DET
cjfa-7411	52	22	counterparty	counterparty	NOUN
cjfa-7411	52	23	will	will	AUX
cjfa-7411	52	24	default	default	VERB
cjfa-7411	52	25	.	.	PUNCT
cjfa-7411	53	1	the	the	DET
cjfa-7411	53	2	complement	complement	NOUN
cjfa-7411	53	3	is	be	AUX
cjfa-7411	53	4	the	the	DET
cjfa-7411	53	5	recovery	recovery	NOUN
cjfa-7411	53	6	rate	rate	NOUN
cjfa-7411	53	7	.	.	PUNCT
cjfa-7411	54	1	lgd	lgd	PROPN
cjfa-7411	54	2	is	be	AUX
cjfa-7411	54	3	usually	usually	ADV
cjfa-7411	54	4	calculated	calculate	VERB
cjfa-7411	54	5	as	as	ADP
cjfa-7411	54	6	a	a	DET
cjfa-7411	54	7	percentage	percentage	NOUN
cjfa-7411	54	8	of	of	ADP
cjfa-7411	54	9	the	the	DET
cjfa-7411	54	10	ead	ead	NOUN
cjfa-7411	54	11	,	,	PUNCT
cjfa-7411	54	12	this	this	DET
cjfa-7411	54	13	percentage	percentage	NOUN
cjfa-7411	54	14	may	may	AUX
cjfa-7411	54	15	be	be	AUX
cjfa-7411	54	16	obtained	obtain	VERB
cjfa-7411	54	17	at	at	ADP
cjfa-7411	54	18	time	time	NOUN
cjfa-7411	54	19	of	of	ADP
cjfa-7411	54	20	failure	failure	NOUN
cjfa-7411	54	21	for	for	ADP
cjfa-7411	54	22	cases	case	NOUN
cjfa-7411	54	23	already	already	ADV
cjfa-7411	54	24	in	in	ADP
cjfa-7411	54	25	default	default	NOUN
cjfa-7411	54	26	or	or	CCONJ
cjfa-7411	54	27	correspond	correspond	VERB
cjfa-7411	54	28	to	to	ADP
cjfa-7411	54	29	an	an	DET
cjfa-7411	54	30	estimated	estimate	VERB
cjfa-7411	54	31	loss	loss	NOUN
cjfa-7411	54	32	conditional	conditional	ADJ
cjfa-7411	54	33	upon	upon	SCONJ
cjfa-7411	54	34	default	default	NOUN
cjfa-7411	54	35	,	,	PUNCT
cjfa-7411	54	36	for	for	ADP
cjfa-7411	54	37	cases	case	NOUN
cjfa-7411	54	38	where	where	SCONJ
cjfa-7411	54	39	there	there	PRON
cjfa-7411	54	40	is	be	VERB
cjfa-7411	54	41	no	no	DET
cjfa-7411	54	42	default	default	NOUN
cjfa-7411	54	43	,	,	PUNCT
cjfa-7411	54	44	which	which	PRON
cjfa-7411	54	45	is	be	AUX
cjfa-7411	54	46	the	the	DET
cjfa-7411	54	47	majority	majority	NOUN
cjfa-7411	54	48	.	.	PUNCT
cjfa-7411	55	1	in	in	ADP
cjfa-7411	55	2	calculating	calculate	VERB
cjfa-7411	55	3	the	the	DET
cjfa-7411	55	4	estimated	estimate	VERB
cjfa-7411	55	5	lgd	lgd	NOUN
cjfa-7411	55	6	beyond	beyond	ADP
cjfa-7411	55	7	the	the	DET
cjfa-7411	55	8	level	level	NOUN
cjfa-7411	55	9	of	of	ADP
cjfa-7411	55	10	recovery	recovery	NOUN
cjfa-7411	55	11	,	,	PUNCT
cjfa-7411	55	12	there	there	PRON
cjfa-7411	55	13	is	be	VERB
cjfa-7411	55	14	a	a	DET
cjfa-7411	55	15	need	need	NOUN
cjfa-7411	55	16	to	to	PART
cjfa-7411	55	17	consider	consider	VERB
cjfa-7411	55	18	the	the	DET
cjfa-7411	55	19	amount	amount	NOUN
cjfa-7411	55	20	and	and	CCONJ
cjfa-7411	55	21	type	type	NOUN
cjfa-7411	55	22	of	of	ADP
cjfa-7411	55	23	operation	operation	NOUN
cjfa-7411	55	24	when	when	SCONJ
cjfa-7411	55	25	it	it	PRON
cjfa-7411	55	26	exists	exist	VERB
cjfa-7411	55	27	.	.	PUNCT
cjfa-7411	56	1	the	the	DET
cjfa-7411	56	2	recoveries	recovery	NOUN
cjfa-7411	56	3	may	may	AUX
cjfa-7411	56	4	materialize	materialize	VERB
cjfa-7411	56	5	in	in	ADP
cjfa-7411	56	6	cash	cash	NOUN
cjfa-7411	56	7	or	or	CCONJ
cjfa-7411	56	8	through	through	ADP
cjfa-7411	56	9	the	the	DET
cjfa-7411	56	10	appropriation	appropriation	NOUN
cjfa-7411	56	11	of	of	ADP
cjfa-7411	56	12	property	property	NOUN
cjfa-7411	56	13	,	,	PUNCT
cjfa-7411	56	14	the	the	DET
cjfa-7411	56	15	latter	latter	ADJ
cjfa-7411	56	16	type	type	NOUN
cjfa-7411	56	17	of	of	ADP
cjfa-7411	56	18	recovery	recovery	NOUN
cjfa-7411	56	19	but	but	CCONJ
cjfa-7411	56	20	generating	generate	VERB
cjfa-7411	56	21	an	an	DET
cjfa-7411	56	22	exposure	exposure	NOUN
cjfa-7411	56	23	to	to	ADP
cjfa-7411	56	24	market	market	NOUN
cjfa-7411	56	25	risk	risk	NOUN
cjfa-7411	56	26	(	(	PUNCT
cjfa-7411	56	27	discount	discount	NOUN
cjfa-7411	56	28	or	or	CCONJ
cjfa-7411	56	29	hen	hen	NOUN
cjfa-7411	56	30	it	it	PRON
cjfa-7411	56	31	is	be	AUX
cjfa-7411	56	32	attempted	attempt	VERB
cjfa-7411	56	33	to	to	PART
cjfa-7411	56	34	convert	convert	VERB
cjfa-7411	56	35	them	they	PRON
cjfa-7411	56	36	into	into	ADP
cjfa-7411	56	37	monetary	monetary	ADJ
cjfa-7411	56	38	values	value	NOUN
cjfa-7411	56	39	.	.	PUNCT
cjfa-7411	57	1	lgd	lgd	PROPN
cjfa-7411	57	2	is	be	AUX
cjfa-7411	57	3	calculated	calculate	VERB
cjfa-7411	57	4	,	,	PUNCT
cjfa-7411	57	5	taking	take	VERB
cjfa-7411	57	6	into	into	ADP
cjfa-7411	57	7	consideration	consideration	NOUN
cjfa-7411	57	8	the	the	DET
cjfa-7411	57	9	amount	amount	NOUN
cjfa-7411	57	10	of	of	ADP
cjfa-7411	57	11	recovery	recovery	NOUN
cjfa-7411	57	12	(	(	PUNCT
cjfa-7411	57	13	r	r	NOUN
cjfa-7411	57	14	)	)	PUNCT
cjfa-7411	57	15	,	,	PUNCT
cjfa-7411	57	16	the	the	DET
cjfa-7411	57	17	direct	direct	ADJ
cjfa-7411	57	18	and	and	CCONJ
cjfa-7411	57	19	indirect	indirect	ADJ
cjfa-7411	57	20	administrative	administrative	ADJ
cjfa-7411	57	21	cost	cost	NOUN
cjfa-7411	57	22	recovery	recovery	NOUN
cjfa-7411	57	23	(	(	PUNCT
cjfa-7411	57	24	c	c	NOUN
cjfa-7411	57	25	)	)	PUNCT
cjfa-7411	57	26	and	and	CCONJ
cjfa-7411	57	27	appropriate	appropriate	ADJ
cjfa-7411	57	28	discount	discount	NOUN
cjfa-7411	57	29	rate	rate	NOUN
cjfa-7411	57	30	(	(	PUNCT
cjfa-7411	57	31	i	i	NOUN
cjfa-7411	57	32	)	)	PUNCT
cjfa-7411	57	33	to	to	PART
cjfa-7411	57	34	discount	discount	VERB
cjfa-7411	57	35	to	to	PART
cjfa-7411	57	36	present	present	VERB
cjfa-7411	57	37	the	the	DET
cjfa-7411	57	38	expected	expect	VERB
cjfa-7411	57	39	flows	flow	NOUN
cjfa-7411	57	40	of	of	ADP
cjfa-7411	57	41	receipts	receipt	NOUN
cjfa-7411	57	42	and	and	CCONJ
cjfa-7411	57	43	payments	payment	NOUN
cjfa-7411	57	44	that	that	PRON
cjfa-7411	57	45	should	should	AUX
cjfa-7411	57	46	incorporate	incorporate	VERB
cjfa-7411	57	47	the	the	DET
cjfa-7411	57	48	risk	risk	NOUN
cjfa-7411	57	49	-	-	PUNCT
cjfa-7411	57	50	free	free	ADJ
cjfa-7411	57	51	rate	rate	NOUN
cjfa-7411	57	52	(	(	PUNCT
cjfa-7411	57	53	associated	associate	VERB
cjfa-7411	57	54	with	with	ADP
cjfa-7411	57	55	government	government	NOUN
cjfa-7411	57	56	bonds	bond	NOUN
cjfa-7411	57	57	)	)	PUNCT
cjfa-7411	57	58	plus	plus	CCONJ
cjfa-7411	57	59	a	a	DET
cjfa-7411	57	60	spread	spread	NOUN
cjfa-7411	57	61	showing	show	VERB
cjfa-7411	57	62	the	the	DET
cjfa-7411	57	63	risk	risk	NOUN
cjfa-7411	57	64	of	of	ADP
cjfa-7411	57	65	default	default	NOUN
cjfa-7411	57	66	and	and	CCONJ
cjfa-7411	57	67	(	(	PUNCT
cjfa-7411	57	68	t	t	NOUN
cjfa-7411	57	69	)	)	PUNCT
cjfa-7411	57	70	corresponding	correspond	VERB
cjfa-7411	57	71	to	to	ADP
cjfa-7411	57	72	the	the	DET
cjfa-7411	57	73	timeframe	timeframe	NOUN
cjfa-7411	57	74	in	in	ADP
cjfa-7411	57	75	which	which	PRON
cjfa-7411	57	76	there	there	PRON
cjfa-7411	57	77	are	be	VERB
cjfa-7411	57	78	monetary	monetary	ADJ
cjfa-7411	57	79	flows	flow	NOUN
cjfa-7411	57	80	.	.	PUNCT
cjfa-7411	58	1	the	the	DET
cjfa-7411	58	2	formula	formula	NOUN
cjfa-7411	58	3	is	be	AUX
cjfa-7411	58	4	as	as	SCONJ
cjfa-7411	58	5	follows	follow	VERB
cjfa-7411	58	6	:	:	PUNCT
cjfa-7411	58	7	ead	ead	PROPN
cjfa-7411	58	8	t	t	NOUN
cjfa-7411	59	1	c	c	X
cjfa-7411	60	1	i	i	PRON
cjfa-7411	60	2	r	r	VERB
cjfa-7411	60	3	lgd	lgd	PROPN
cjfa-7411	60	4	n	n	ADP
cjfa-7411	60	5	t	t	PROPN
cjfa-7411	61	1	n	n	ADP
cjfa-7411	61	2	t	t	PROPN
cjfa-7411	61	3	t	t	PROPN
cjfa-7411	61	4	t	t	PROPN
cjfa-7411	61	5	t	t	PROPN
cjfa-7411	61	6	t	t	PROPN
cjfa-7411	61	7	1	1	NUM
cjfa-7411	61	8	1	1	NUM
cjfa-7411	61	9	)	)	PUNCT
cjfa-7411	61	10	1()1(1	1()1(1	NUM
cjfa-7411	61	11	s	s	NOUN
cjfa-7411	61	12	o	o	X
cjfa-7411	61	13	u	u	NOUN
cjfa-7411	61	14	r	r	NOUN
cjfa-7411	61	15	c	c	NOUN
cjfa-7411	61	16	e	e	NOUN
cjfa-7411	61	17	:	:	PUNCT
cjfa-7411	61	18	elaboration	elaboration	NOUN
cjfa-7411	61	19	of	of	ADP
cjfa-7411	61	20	the	the	DET
cjfa-7411	61	21	author	author	NOUN
cjfa-7411	61	22	.	.	PUNCT
cjfa-7411	62	1	the	the	DET
cjfa-7411	62	2	ead	ead	PROPN
cjfa-7411	62	3	is	be	AUX
cjfa-7411	62	4	a	a	DET
cjfa-7411	62	5	measure	measure	NOUN
cjfa-7411	62	6	that	that	PRON
cjfa-7411	62	7	represents	represent	VERB
cjfa-7411	62	8	the	the	DET
cjfa-7411	62	9	total	total	ADJ
cjfa-7411	62	10	exposure	exposure	NOUN
cjfa-7411	62	11	value	value	NOUN
cjfa-7411	62	12	,	,	PUNCT
cjfa-7411	62	13	in	in	ADP
cjfa-7411	62	14	euro	euro	NOUN
cjfa-7411	62	15	at	at	ADP
cjfa-7411	62	16	the	the	DET
cjfa-7411	62	17	time	time	NOUN
cjfa-7411	62	18	to	to	PART
cjfa-7411	62	19	declare	declare	VERB
cjfa-7411	62	20	default	default	NOUN
cjfa-7411	62	21	.	.	PUNCT
cjfa-7411	63	1	exposure	exposure	NOUN
cjfa-7411	63	2	at	at	ADP
cjfa-7411	63	3	default	default	NOUN
cjfa-7411	63	4	is	be	AUX
cjfa-7411	63	5	determined	determine	VERB
cjfa-7411	63	6	for	for	ADP
cjfa-7411	63	7	each	each	DET
cjfa-7411	63	8	loan	loan	NOUN
cjfa-7411	63	9	individually	individually	ADV
cjfa-7411	63	10	considered	consider	VERB
cjfa-7411	63	11	.	.	PUNCT
cjfa-7411	64	1	it	it	PRON
cjfa-7411	64	2	should	should	AUX
cjfa-7411	64	3	be	be	AUX
cjfa-7411	64	4	in	in	ADP
cjfa-7411	64	5	mind	mind	NOUN
cjfa-7411	64	6	that	that	SCONJ
cjfa-7411	64	7	this	this	DET
cjfa-7411	64	8	exhibition	exhibition	NOUN
cjfa-7411	64	9	enter	enter	VERB
cjfa-7411	64	10	the	the	DET
cjfa-7411	64	11	off	off	ADP
cjfa-7411	64	12	-	-	PUNCT
cjfa-7411	64	13	balance	balance	NOUN
cjfa-7411	64	14	sheet	sheet	NOUN
cjfa-7411	64	15	items	item	NOUN
cjfa-7411	64	16	(	(	PUNCT
cjfa-7411	64	17	in	in	ADP
cjfa-7411	64	18	case	case	NOUN
cjfa-7411	64	19	of	of	ADP
cjfa-7411	64	20	unused	unused	ADJ
cjfa-7411	64	21	credit	credit	NOUN
cjfa-7411	64	22	lines	line	NOUN
cjfa-7411	64	23	–	–	PUNCT
cjfa-7411	64	24	potential	potential	ADJ
cjfa-7411	64	25	liabilities	liability	NOUN
cjfa-7411	64	26	recorded	record	VERB
cjfa-7411	64	27	off	off	ADP
cjfa-7411	64	28	balance	balance	NOUN
cjfa-7411	64	29	sheet	sheet	NOUN
cjfa-7411	64	30	)	)	PUNCT
cjfa-7411	64	31	for	for	ADP
cjfa-7411	64	32	which	which	PRON
cjfa-7411	64	33	should	should	AUX
cjfa-7411	64	34	be	be	AUX
cjfa-7411	64	35	used	use	VERB
cjfa-7411	64	36	conversion	conversion	NOUN
cjfa-7411	64	37	factors	factor	NOUN
cjfa-7411	64	38	tlc	tlc	NOUN
cjfa-7411	64	39	(	(	PUNCT
cjfa-7411	64	40	credit	credit	NOUN
cjfa-7411	64	41	conversion	conversion	NOUN
cjfa-7411	64	42	factors	factor	NOUN
cjfa-7411	64	43	)	)	PUNCT
cjfa-7411	64	44	.	.	PUNCT
cjfa-7411	65	1	for	for	ADP
cjfa-7411	65	2	example	example	NOUN
cjfa-7411	65	3	for	for	ADP
cjfa-7411	65	4	a	a	DET
cjfa-7411	65	5	line	line	NOUN
cjfa-7411	65	6	of	of	ADP
cjfa-7411	65	7	credit	credit	NOUN
cjfa-7411	65	8	with	with	ADP
cjfa-7411	65	9	a	a	DET
cjfa-7411	65	10	maturity	maturity	NOUN
cjfa-7411	65	11	more	more	ADJ
cjfa-7411	65	12	than	than	ADP
cjfa-7411	65	13	1	1	NUM
cjfa-7411	65	14	year	year	NOUN
cjfa-7411	65	15	,	,	PUNCT
cjfa-7411	65	16	eduardo	eduardo	PROPN
cjfa-7411	65	17	sá	sá	PROPN
cjfa-7411	65	18	e	e	PROPN
cjfa-7411	65	19	silva	silva	PROPN
cjfa-7411	65	20	,	,	PUNCT
cjfa-7411	65	21	adalmiro	adalmiro	NOUN
cjfa-7411	65	22	andrade	andrade	PROPN
cjfa-7411	65	23	pereira152	pereira152	PROPN
cjfa-7411	65	24	unused	unused	ADJ
cjfa-7411	65	25	credit	credit	NOUN
cjfa-7411	65	26	limit	limit	NOUN
cjfa-7411	65	27	)	)	PUNCT
cjfa-7411	65	28	.	.	PUNCT
cjfa-7411	66	1	the	the	DET
cjfa-7411	66	2	maturity	maturity	NOUN
cjfa-7411	66	3	(	(	PUNCT
cjfa-7411	66	4	m	m	NOUN
cjfa-7411	66	5	)	)	PUNCT
cjfa-7411	66	6	is	be	AUX
cjfa-7411	66	7	a	a	DET
cjfa-7411	66	8	measure	measure	NOUN
cjfa-7411	66	9	of	of	ADP
cjfa-7411	66	10	the	the	DET
cjfa-7411	66	11	effective	effective	ADJ
cjfa-7411	66	12	maturity	maturity	NOUN
cjfa-7411	66	13	of	of	ADP
cjfa-7411	66	14	the	the	DET
cjfa-7411	66	15	credit	credit	NOUN
cjfa-7411	66	16	.	.	PUNCT
cjfa-7411	67	1	the	the	DET
cjfa-7411	67	2	maturity	maturity	NOUN
cjfa-7411	67	3	is	be	AUX
cjfa-7411	67	4	a	a	DET
cjfa-7411	67	5	weighted	weighted	ADJ
cjfa-7411	67	6	average	average	ADJ
cjfa-7411	67	7	life	life	NOUN
cjfa-7411	67	8	of	of	ADP
cjfa-7411	67	9	the	the	DET
cjfa-7411	67	10	loan	loan	NOUN
cjfa-7411	67	11	,	,	PUNCT
cjfa-7411	67	12	that	that	PRON
cjfa-7411	67	13	means	mean	VERB
cjfa-7411	67	14	,	,	PUNCT
cjfa-7411	67	15	the	the	DET
cjfa-7411	67	16	percentage	percentage	NOUN
cjfa-7411	67	17	of	of	ADP
cjfa-7411	67	18	equity	equity	NOUN
cjfa-7411	67	19	paid	pay	VERB
cjfa-7411	67	20	in	in	ADP
cjfa-7411	67	21	each	each	DET
cjfa-7411	67	22	year	year	NOUN
cjfa-7411	67	23	weighted	weight	VERB
cjfa-7411	67	24	by	by	ADP
cjfa-7411	67	25	year	year	NOUN
cjfa-7411	67	26	to	to	PART
cjfa-7411	67	27	which	which	PRON
cjfa-7411	67	28	it	it	PRON
cjfa-7411	67	29	relates	relate	VERB
cjfa-7411	67	30	.	.	PUNCT
cjfa-7411	68	1	for	for	ADP
cjfa-7411	68	2	example	example	NOUN
cjfa-7411	68	3	,	,	PUNCT
cjfa-7411	68	4	a	a	DET
cjfa-7411	68	5	loan	loan	NOUN
cjfa-7411	68	6	to	to	ADP
cjfa-7411	68	7	two	two	NUM
cjfa-7411	68	8	years	year	NOUN
cjfa-7411	68	9	of	of	ADP
cjfa-7411	68	10	200	200	NUM
cjfa-7411	68	11	,	,	PUNCT
cjfa-7411	68	12	100	100	NUM
cjfa-7411	68	13	payable	payable	ADJ
cjfa-7411	68	14	in	in	ADP
cjfa-7411	68	15	each	each	DET
cjfa-7411	68	16	year	year	NOUN
cjfa-7411	68	17	,	,	PUNCT
cjfa-7411	68	18	the	the	DET
cjfa-7411	68	19	maturity	maturity	NOUN
cjfa-7411	68	20	will	will	AUX
cjfa-7411	68	21	equal	equal	VERB
cjfa-7411	68	22	:	:	PUNCT
cjfa-7411	68	23	m	m	VERB
cjfa-7411	68	24	=	=	PUNCT
cjfa-7411	68	25	(	(	PUNCT
cjfa-7411	68	26	1	1	NUM
cjfa-7411	68	27	x	x	SYM
cjfa-7411	68	28	(	(	PUNCT
cjfa-7411	68	29	100/200	100/200	NUM
cjfa-7411	68	30	)	)	PUNCT
cjfa-7411	68	31	)	)	PUNCT
cjfa-7411	69	1	+	+	CCONJ
cjfa-7411	69	2	(	(	PUNCT
cjfa-7411	69	3	2x	2x	NUM
cjfa-7411	69	4	(	(	PUNCT
cjfa-7411	69	5	100/200	100/200	NUM
cjfa-7411	69	6	)	)	PUNCT
cjfa-7411	69	7	)	)	PUNCT
cjfa-7411	69	8	=	=	SYM
cjfa-7411	69	9	1.5	1.5	NUM
cjfa-7411	69	10	years	year	NOUN
cjfa-7411	69	11	.	.	PUNCT
cjfa-7411	70	1	in	in	ADP
cjfa-7411	70	2	the	the	DET
cjfa-7411	70	3	irb	irb	PROPN
cjfa-7411	70	4	approach	approach	NOUN
cjfa-7411	70	5	tion	tion	NOUN
cjfa-7411	70	6	in	in	ADP
cjfa-7411	70	7	credit	credit	NOUN
cjfa-7411	70	8	to	to	ADP
cjfa-7411	70	9	companies	company	NOUN
cjfa-7411	70	10	(	(	PUNCT
cjfa-7411	70	11	corporate	corporate	ADJ
cjfa-7411	70	12	)	)	PUNCT
cjfa-7411	70	13	it	it	PRON
cjfa-7411	70	14	will	will	AUX
cjfa-7411	70	15	be	be	AUX
cjfa-7411	70	16	used	use	VERB
cjfa-7411	70	17	a	a	DET
cjfa-7411	70	18	mature	mature	ADJ
cjfa-7411	70	19	standard	standard	NOUN
cjfa-7411	70	20	,	,	PUNCT
cjfa-7411	70	21	set	set	VERB
cjfa-7411	70	22	in	in	ADP
cjfa-7411	70	23	new	new	ADJ
cjfa-7411	70	24	agreement	agreement	NOUN
cjfa-7411	70	25	of	of	ADP
cjfa-7411	70	26	2.5	2.5	NUM
cjfa-7411	70	27	years	year	NOUN
cjfa-7411	70	28	.	.	PUNCT
cjfa-7411	71	1	banks	bank	NOUN
cjfa-7411	71	2	must	must	AUX
cjfa-7411	71	3	document	document	VERB
cjfa-7411	71	4	its	its	PRON
cjfa-7411	71	5	evaluation	evaluation	NOUN
cjfa-7411	71	6	criteria	criterion	NOUN
cjfa-7411	71	7	and	and	CCONJ
cjfa-7411	71	8	provide	provide	VERB
cjfa-7411	71	9	appropriate	appropriate	ADJ
cjfa-7411	71	10	followup	followup	NOUN
cjfa-7411	71	11	when	when	SCONJ
cjfa-7411	71	12	given	give	VERB
cjfa-7411	71	13	class	class	NOUN
cjfa-7411	71	14	differs	differ	NOUN
cjfa-7411	71	15	from	from	ADP
cjfa-7411	71	16	the	the	DET
cjfa-7411	71	17	assessment	assessment	NOUN
cjfa-7411	71	18	indicated	indicate	VERB
cjfa-7411	71	19	by	by	ADP
cjfa-7411	71	20	test	test	NOUN
cjfa-7411	71	21	to	to	PART
cjfa-7411	71	22	be	be	AUX
cjfa-7411	71	23	applied	apply	VERB
cjfa-7411	71	24	.	.	PUNCT
cjfa-7411	72	1	the	the	DET
cjfa-7411	72	2	requirements	requirement	NOUN
cjfa-7411	72	3	are	be	AUX
cjfa-7411	72	4	defined	define	VERB
cjfa-7411	72	5	for	for	ADP
cjfa-7411	72	6	(	(	PUNCT
cjfa-7411	72	7	bis	bis	ADJ
cjfa-7411	72	8	2010a	2010a	NUM
cjfa-7411	72	9	):	):	PUNCT
cjfa-7411	72	10	promote	promote	VERB
cjfa-7411	72	11	consistent	consistent	ADJ
cjfa-7411	72	12	application	application	NOUN
cjfa-7411	72	13	of	of	ADP
cjfa-7411	72	14	the	the	DET
cjfa-7411	72	15	criteria	criterion	NOUN
cjfa-7411	72	16	rating	rating	NOUN
cjfa-7411	72	17	;	;	PUNCT
cjfa-7411	72	18	assess	assess	NOUN
cjfa-7411	72	19	credit	credit	NOUN
cjfa-7411	72	20	conservatively	conservatively	ADV
cjfa-7411	72	21	when	when	SCONJ
cjfa-7411	72	22	there	there	PRON
cjfa-7411	72	23	is	be	VERB
cjfa-7411	72	24	greater	great	ADJ
cjfa-7411	72	25	uncertainty	uncertainty	NOUN
cjfa-7411	72	26	;	;	PUNCT
cjfa-7411	72	27	understand	understand	VERB
cjfa-7411	72	28	the	the	DET
cjfa-7411	72	29	financial	financial	ADJ
cjfa-7411	72	30	condition	condition	NOUN
cjfa-7411	72	31	of	of	ADP
cjfa-7411	72	32	the	the	DET
cjfa-7411	72	33	borrower	borrower	NOUN
cjfa-7411	72	34	over	over	ADP
cjfa-7411	72	35	the	the	DET
cjfa-7411	72	36	coming	come	VERB
cjfa-7411	72	37	period	period	NOUN
cjfa-7411	72	38	;	;	PUNCT
cjfa-7411	72	39	use	use	NOUN
cjfa-7411	72	40	of	of	ADP
cjfa-7411	72	41	models	model	NOUN
cjfa-7411	72	42	rating	rate	VERB
cjfa-7411	72	43	and	and	CCONJ
cjfa-7411	72	44	comprehensive	comprehensive	ADJ
cjfa-7411	72	45	statistical	statistical	ADJ
cjfa-7411	72	46	power	power	NOUN
cjfa-7411	72	47	of	of	ADP
cjfa-7411	72	48	all	all	DET
cjfa-7411	72	49	significant	significant	ADJ
cjfa-7411	72	50	variables	variable	NOUN
cjfa-7411	72	51	.	.	PUNCT
cjfa-7411	73	1	the	the	DET
cjfa-7411	73	2	bank	bank	NOUN
cjfa-7411	73	3	or	or	CCONJ
cjfa-7411	73	4	the	the	DET
cjfa-7411	73	5	ci	ci	NOUN
cjfa-7411	73	6	must	must	AUX
cjfa-7411	73	7	demonstrate	demonstrate	VERB
cjfa-7411	73	8	that	that	SCONJ
cjfa-7411	73	9	their	their	PRON
cjfa-7411	73	10	criterion	criterion	NOUN
cjfa-7411	73	11	covers	cover	VERB
cjfa-7411	73	12	all	all	DET
cjfa-7411	73	13	the	the	DET
cjfa-7411	73	14	factors	factor	NOUN
cjfa-7411	73	15	that	that	PRON
cjfa-7411	73	16	are	be	AUX
cjfa-7411	73	17	relevant	relevant	ADJ
cjfa-7411	73	18	to	to	PART
cjfa-7411	73	19	risk	risk	VERB
cjfa-7411	73	20	analysis	analysis	NOUN
cjfa-7411	73	21	of	of	ADP
cjfa-7411	73	22	the	the	DET
cjfa-7411	73	23	borrower	borrower	NOUN
cjfa-7411	73	24	.	.	PUNCT
cjfa-7411	74	1	factors	factor	NOUN
cjfa-7411	74	2	must	must	AUX
cjfa-7411	74	3	demonstrate	demonstrate	VERB
cjfa-7411	74	4	the	the	DET
cjfa-7411	74	5	ability	ability	NOUN
cjfa-7411	74	6	to	to	PART
cjfa-7411	74	7	differentiate	differentiate	VERB
cjfa-7411	74	8	risk	risk	NOUN
cjfa-7411	74	9	,	,	PUNCT
cjfa-7411	74	10	anticipate	anticipate	VERB
cjfa-7411	74	11	events	event	NOUN
cjfa-7411	74	12	,	,	PUNCT
cjfa-7411	74	13	have	have	VERB
cjfa-7411	74	14	discriminative	discriminative	NOUN
cjfa-7411	74	15	power	power	NOUN
cjfa-7411	74	16	,	,	PUNCT
cjfa-7411	74	17	be	be	AUX
cjfa-7411	74	18	relevant	relevant	ADJ
cjfa-7411	74	19	and	and	CCONJ
cjfa-7411	74	20	intuitive	intuitive	ADJ
cjfa-7411	74	21	to	to	PART
cjfa-7411	74	22	ensure	ensure	VERB
cjfa-7411	74	23	that	that	SCONJ
cjfa-7411	74	24	the	the	DET
cjfa-7411	74	25	ratings	rating	NOUN
cjfa-7411	74	26	are	be	AUX
cjfa-7411	74	27	designed	design	VERB
cjfa-7411	74	28	to	to	PART
cjfa-7411	74	29	distinguish	distinguish	VERB
cjfa-7411	74	30	the	the	DET
cjfa-7411	74	31	risk	risk	NOUN
cjfa-7411	74	32	,	,	PUNCT
cjfa-7411	74	33	and	and	CCONJ
cjfa-7411	74	34	not	not	PART
cjfa-7411	74	35	to	to	PART
cjfa-7411	74	36	minimize	minimize	VERB
cjfa-7411	74	37	capital	capital	NOUN
cjfa-7411	74	38	requirements	requirement	NOUN
cjfa-7411	74	39	.	.	PUNCT
cjfa-7411	75	1	the	the	DET
cjfa-7411	75	2	first	first	ADJ
cjfa-7411	75	3	input	input	NOUN
cjfa-7411	75	4	for	for	ADP
cjfa-7411	75	5	the	the	DET
cjfa-7411	75	6	irb	irb	PROPN
cjfa-7411	75	7	approach	approach	NOUN
cjfa-7411	75	8	is	be	AUX
cjfa-7411	75	9	the	the	DET
cjfa-7411	75	10	calculation	calculation	NOUN
cjfa-7411	75	11	of	of	ADP
cjfa-7411	75	12	the	the	DET
cjfa-7411	75	13	bank	bank	NOUN
cjfa-7411	75	14	for	for	ADP
cjfa-7411	75	15	each	each	PRON
cjfa-7411	75	16	of	of	ADP
cjfa-7411	75	17	its	its	PRON
cjfa-7411	75	18	internal	internal	ADJ
cjfa-7411	75	19	rating	rating	NOUN
cjfa-7411	75	20	grades	grade	NOUN
cjfa-7411	75	21	.	.	PUNCT
cjfa-7411	76	1	from	from	ADP
cjfa-7411	76	2	borrowers	borrower	NOUN
cjfa-7411	76	3	without	without	ADP
cjfa-7411	76	4	risk	risk	NOUN
cjfa-7411	76	5	to	to	ADP
cjfa-7411	76	6	defaulting	default	VERB
cjfa-7411	76	7	borrowers	borrower	NOUN
cjfa-7411	76	8	,	,	PUNCT
cjfa-7411	76	9	the	the	DET
cjfa-7411	76	10	pd	pd	PROPN
cjfa-7411	76	11	calculate	calculate	NOUN
cjfa-7411	76	12	for	for	ADP
cjfa-7411	76	13	each	each	DET
cjfa-7411	76	14	level	level	NOUN
cjfa-7411	76	15	can	can	AUX
cjfa-7411	76	16	vary	vary	VERB
cjfa-7411	76	17	by	by	ADP
cjfa-7411	76	18	many	many	ADJ
cjfa-7411	76	19	orders	order	NOUN
cjfa-7411	76	20	of	of	ADP
cjfa-7411	76	21	magnitude	magnitude	NOUN
cjfa-7411	76	22	,	,	PUNCT
cjfa-7411	76	23	thus	thus	ADV
cjfa-7411	76	24	making	make	VERB
cjfa-7411	76	25	this	this	PRON
cjfa-7411	76	26	a	a	DET
cjfa-7411	76	27	highly	highly	ADV
cjfa-7411	76	28	sensitive	sensitive	ADJ
cjfa-7411	76	29	measure	measure	NOUN
cjfa-7411	76	30	of	of	ADP
cjfa-7411	76	31	risk	risk	NOUN
cjfa-7411	76	32	.	.	PUNCT
cjfa-7411	77	1	for	for	ADP
cjfa-7411	77	2	each	each	DET
cjfa-7411	77	3	level	level	NOUN
cjfa-7411	77	4	of	of	ADP
cjfa-7411	77	5	its	its	PRON
cjfa-7411	77	6	internal	internal	ADJ
cjfa-7411	77	7	rating	rating	NOUN
cjfa-7411	77	8	,	,	PUNCT
cjfa-7411	77	9	the	the	DET
cjfa-7411	77	10	bank	bank	NOUN
cjfa-7411	77	11	calculates	calculate	VERB
cjfa-7411	77	12	a	a	DET
cjfa-7411	77	13	probability	probability	NOUN
cjfa-7411	77	14	of	of	ADP
cjfa-7411	77	15	default	default	NOUN
cjfa-7411	77	16	for	for	ADP
cjfa-7411	77	17	one	one	NUM
cjfa-7411	77	18	year	year	NOUN
cjfa-7411	77	19	.	.	PUNCT
cjfa-7411	78	1	banks	bank	NOUN
cjfa-7411	78	2	should	should	AUX
cjfa-7411	78	3	consider	consider	VERB
cjfa-7411	78	4	all	all	DET
cjfa-7411	78	5	available	available	ADJ
cjfa-7411	78	6	information	information	NOUN
cjfa-7411	78	7	to	to	PART
cjfa-7411	78	8	calculate	calculate	VERB
cjfa-7411	78	9	pd	pd	PROPN
cjfa-7411	78	10	using	use	VERB
cjfa-7411	78	11	the	the	DET
cjfa-7411	78	12	following	follow	VERB
cjfa-7411	78	13	three	three	NUM
cjfa-7411	78	14	techniques	technique	NOUN
cjfa-7411	78	15	for	for	ADP
cjfa-7411	78	16	calculation	calculation	NOUN
cjfa-7411	78	17	:	:	PUNCT
cjfa-7411	78	18	experience	experience	NOUN
cjfa-7411	78	19	of	of	ADP
cjfa-7411	78	20	internal	internal	ADJ
cjfa-7411	78	21	failure	failure	NOUN
cjfa-7411	78	22	;	;	PUNCT
cjfa-7411	78	23	association	association	NOUN
cjfa-7411	78	24	of	of	ADP
cjfa-7411	78	25	external	external	ADJ
cjfa-7411	78	26	data	datum	NOUN
cjfa-7411	78	27	;	;	PUNCT
cjfa-7411	78	28	statistical	statistical	ADJ
cjfa-7411	78	29	models	model	NOUN
cjfa-7411	78	30	of	of	ADP
cjfa-7411	78	31	default	default	NOUN
cjfa-7411	78	32	.	.	PUNCT
cjfa-7411	79	1	credit	credit	NOUN
cjfa-7411	79	2	risk	risk	NOUN
cjfa-7411	79	3	measures	measure	NOUN
cjfa-7411	79	4	–	–	PUNCT
cjfa-7411	79	5	a	a	DET
cjfa-7411	79	6	case	case	NOUN
cjfa-7411	79	7	of	of	ADP
cjfa-7411	79	8	renewable	renewable	ADJ
cjfa-7411	79	9	energy	energy	NOUN
cjfa-7411	79	10	companies	company	NOUN
cjfa-7411	79	11	153	153	NUM
cjfa-7411	79	12	how	how	SCONJ
cjfa-7411	79	13	many	many	ADJ
cjfa-7411	79	14	more	more	ADJ
cjfa-7411	79	15	are	be	AUX
cjfa-7411	79	16	the	the	DET
cjfa-7411	79	17	techniques	technique	NOUN
cjfa-7411	79	18	and	and	CCONJ
cjfa-7411	79	19	data	datum	NOUN
cjfa-7411	79	20	sources	source	NOUN
cjfa-7411	79	21	used	use	VERB
cjfa-7411	79	22	by	by	ADP
cjfa-7411	79	23	a	a	DET
cjfa-7411	79	24	bank	bank	NOUN
cjfa-7411	79	25	,	,	PUNCT
cjfa-7411	79	26	the	the	PRON
cjfa-7411	79	27	greater	great	ADJ
cjfa-7411	79	28	the	the	DET
cjfa-7411	79	29	confidence	confidence	NOUN
cjfa-7411	79	30	in	in	ADP
cjfa-7411	79	31	their	their	PRON
cjfa-7411	79	32	own	own	ADJ
cjfa-7411	79	33	calculations	calculation	NOUN
cjfa-7411	79	34	pd	pd	PROPN
cjfa-7411	79	35	.	.	PROPN
cjfa-7411	79	36	accordingly	accordingly	PROPN
cjfa-7411	79	37	the	the	DET
cjfa-7411	79	38	bis	bis	NOUN
cjfa-7411	79	39	(	(	PUNCT
cjfa-7411	79	40	bank	bank	NOUN
cjfa-7411	79	41	of	of	ADP
cjfa-7411	79	42	international	international	ADJ
cjfa-7411	79	43	settlements	settlement	NOUN
cjfa-7411	79	44	)	)	PUNCT
cjfa-7411	79	45	(	(	PUNCT
cjfa-7411	79	46	bis	bis	X
cjfa-7411	79	47	2010b	2010b	NOUN
cjfa-7411	79	48	)	)	PUNCT
cjfa-7411	79	49	,	,	PUNCT
cjfa-7411	79	50	it	it	PRON
cjfa-7411	79	51	follows	follow	VERB
cjfa-7411	79	52	that	that	SCONJ
cjfa-7411	79	53	also	also	ADV
cjfa-7411	79	54	a	a	DET
cjfa-7411	79	55	system	system	NOUN
cjfa-7411	79	56	will	will	AUX
cjfa-7411	79	57	also	also	ADV
cjfa-7411	79	58	have	have	VERB
cjfa-7411	79	59	the	the	DET
cjfa-7411	79	60	following	follow	VERB
cjfa-7411	79	61	additional	additional	ADJ
cjfa-7411	79	62	functions	function	NOUN
cjfa-7411	79	63	:	:	PUNCT
cjfa-7411	79	64	authorities	authority	NOUN
cjfa-7411	79	65	approved	approve	VERB
cjfa-7411	79	66	credit	credit	NOUN
cjfa-7411	79	67	limits	limit	NOUN
cjfa-7411	79	68	;	;	PUNCT
cjfa-7411	79	69	review	review	NOUN
cjfa-7411	79	70	of	of	ADP
cjfa-7411	79	71	lending	lending	NOUN
cjfa-7411	79	72	rates	rate	NOUN
cjfa-7411	79	73	;	;	PUNCT
cjfa-7411	79	74	give	give	VERB
cjfa-7411	79	75	information	information	NOUN
cjfa-7411	79	76	of	of	ADP
cjfa-7411	79	77	the	the	DET
cjfa-7411	79	78	risk	risk	NOUN
cjfa-7411	79	79	profile	profile	NOUN
cjfa-7411	79	80	of	of	ADP
cjfa-7411	79	81	the	the	DET
cjfa-7411	79	82	bank	bank	NOUN
cjfa-7411	79	83	’s	’s	PART
cjfa-7411	79	84	portfolio	portfolio	NOUN
cjfa-7411	79	85	and	and	CCONJ
cjfa-7411	79	86	the	the	DET
cjfa-7411	79	87	directors	director	NOUN
cjfa-7411	79	88	of	of	ADP
cjfa-7411	79	89	the	the	DET
cjfa-7411	79	90	bank	bank	NOUN
cjfa-7411	79	91	;	;	PUNCT
cjfa-7411	79	92	analysis	analysis	NOUN
cjfa-7411	79	93	of	of	ADP
cjfa-7411	79	94	the	the	DET
cjfa-7411	79	95	adequacy	adequacy	NOUN
cjfa-7411	79	96	of	of	ADP
cjfa-7411	79	97	the	the	DET
cjfa-7411	79	98	bank	bank	NOUN
cjfa-7411	79	99	’s	’s	PART
cjfa-7411	79	100	capital	capital	NOUN
cjfa-7411	79	101	reserves	reserve	NOUN
cjfa-7411	79	102	and	and	CCONJ
cjfa-7411	79	103	profitability	profitability	NOUN
cjfa-7411	79	104	;	;	PUNCT
cjfa-7411	79	105	performance	performance	NOUN
cjfa-7411	79	106	under	under	ADP
cjfa-7411	79	107	pressure	pressure	NOUN
cjfa-7411	79	108	tests	test	NOUN
cjfa-7411	79	109	to	to	PART
cjfa-7411	79	110	assess	assess	VERB
cjfa-7411	79	111	capital	capital	NOUN
cjfa-7411	79	112	adequacy	adequacy	NOUN
cjfa-7411	79	113	.	.	PUNCT
cjfa-7411	80	1	portugal	portugal	PROPN
cjfa-7411	80	2	in	in	ADP
cjfa-7411	80	3	gross	gross	ADJ
cjfa-7411	80	4	electricity	electricity	NOUN
cjfa-7411	80	5	consumption	consumption	NOUN
cjfa-7411	80	6	in	in	ADP
cjfa-7411	80	7	2008	2008	NUM
cjfa-7411	80	8	was	be	AUX
cjfa-7411	80	9	recognized	recognize	VERB
cjfa-7411	80	10	as	as	ADP
cjfa-7411	80	11	the	the	DET
cjfa-7411	80	12	fifth	fifth	ADJ
cjfa-7411	80	13	however	however	ADV
cjfa-7411	80	14	it	it	PRON
cjfa-7411	80	15	is	be	AUX
cjfa-7411	80	16	also	also	ADV
cjfa-7411	80	17	the	the	DET
cjfa-7411	80	18	fifth	fifth	ADJ
cjfa-7411	80	19	country	country	NOUN
cjfa-7411	80	20	with	with	ADP
cjfa-7411	80	21	energy	energy	NOUN
cjfa-7411	80	22	dependence	dependence	NOUN
cjfa-7411	80	23	in	in	ADP
cjfa-7411	80	24	the	the	DET
cjfa-7411	80	25	european	european	ADJ
cjfa-7411	80	26	strong	strong	ADJ
cjfa-7411	80	27	investment	investment	NOUN
cjfa-7411	80	28	in	in	ADP
cjfa-7411	80	29	the	the	DET
cjfa-7411	80	30	sector	sector	NOUN
cjfa-7411	80	31	.	.	PUNCT
cjfa-7411	81	1	recent	recent	ADJ
cjfa-7411	81	2	statistics	statistic	NOUN
cjfa-7411	81	3	published	publish	VERB
cjfa-7411	81	4	by	by	ADP
cjfa-7411	81	5	the	the	DET
cjfa-7411	81	6	general	general	ADJ
cjfa-7411	81	7	directorate	directorate	NOUN
cjfa-7411	81	8	of	of	ADP
cjfa-7411	81	9	energy	energy	NOUN
cjfa-7411	81	10	and	and	CCONJ
cjfa-7411	81	11	geology	geology	NOUN
cjfa-7411	81	12	,	,	PUNCT
cjfa-7411	81	13	reveal	reveal	VERB
cjfa-7411	81	14	that	that	SCONJ
cjfa-7411	81	15	in	in	ADP
cjfa-7411	81	16	october	october	PROPN
cjfa-7411	81	17	2010	2010	NUM
cjfa-7411	81	18	portugal	portugal	PROPN
cjfa-7411	81	19	enjoyed	enjoy	VERB
cjfa-7411	81	20	9405	9405	NUM
cjfa-7411	81	21	mw	mw	NOUN
cjfa-7411	81	22	of	of	ADP
cjfa-7411	81	23	capacity	capacity	NOUN
cjfa-7411	81	24	to	to	PART
cjfa-7411	81	25	generate	generate	VERB
cjfa-7411	81	26	electricity	electricity	NOUN
cjfa-7411	81	27	(	(	PUNCT
cjfa-7411	81	28	pereira	pereira	PROPN
cjfa-7411	81	29	,	,	PUNCT
cjfa-7411	81	30	salete	salete	NOUN
cjfa-7411	81	31	2011	2011	NUM
cjfa-7411	81	32	)	)	PUNCT
cjfa-7411	81	33	.	.	PUNCT
cjfa-7411	82	1	the	the	DET
cjfa-7411	82	2	strategy	strategy	NOUN
cjfa-7411	82	3	implemented	implement	VERB
cjfa-7411	82	4	in	in	ADP
cjfa-7411	82	5	this	this	DET
cjfa-7411	82	6	sector	sector	NOUN
cjfa-7411	82	7	is	be	AUX
cjfa-7411	82	8	a	a	DET
cjfa-7411	82	9	growth	growth	NOUN
cjfa-7411	82	10	strategy	strategy	NOUN
cjfa-7411	82	11	or	or	CCONJ
cjfa-7411	82	12	development	development	NOUN
cjfa-7411	82	13	.	.	PUNCT
cjfa-7411	83	1	defined	define	VERB
cjfa-7411	83	2	based	base	VERB
cjfa-7411	83	3	on	on	ADP
cjfa-7411	83	4	various	various	ADJ
cjfa-7411	83	5	constraints	constraint	NOUN
cjfa-7411	83	6	,	,	PUNCT
cjfa-7411	83	7	involves	involve	VERB
cjfa-7411	83	8	intervention	intervention	NOUN
cjfa-7411	83	9	of	of	ADP
cjfa-7411	83	10	other	other	ADJ
cjfa-7411	83	11	entities	entity	NOUN
cjfa-7411	83	12	,	,	PUNCT
cjfa-7411	83	13	influences	influence	NOUN
cjfa-7411	83	14	before	before	ADP
cjfa-7411	83	15	the	the	DET
cjfa-7411	83	16	final	final	ADJ
cjfa-7411	83	17	consumer	consumer	NOUN
cjfa-7411	83	18	,	,	PUNCT
cjfa-7411	83	19	eliminating	eliminate	VERB
cjfa-7411	83	20	bureaucracy	bureaucracy	NOUN
cjfa-7411	83	21	and	and	CCONJ
cjfa-7411	83	22	the	the	DET
cjfa-7411	83	23	development	development	NOUN
cjfa-7411	83	24	of	of	ADP
cjfa-7411	83	25	specific	specific	ADJ
cjfa-7411	83	26	competencies	competency	NOUN
cjfa-7411	83	27	(	(	PUNCT
cjfa-7411	83	28	pereira	pereira	PROPN
cjfa-7411	83	29	1998	1998	NUM
cjfa-7411	83	30	)	)	PUNCT
cjfa-7411	83	31	.	.	PUNCT
cjfa-7411	84	1	to	to	PART
cjfa-7411	84	2	implement	implement	VERB
cjfa-7411	84	3	quality	quality	NOUN
cjfa-7411	84	4	and	and	CCONJ
cjfa-7411	84	5	accreditation	accreditation	NOUN
cjfa-7411	84	6	in	in	ADP
cjfa-7411	84	7	order	order	NOUN
cjfa-7411	84	8	to	to	PART
cjfa-7411	84	9	guarantee	guarantee	VERB
cjfa-7411	84	10	and	and	CCONJ
cjfa-7411	84	11	ensure	ensure	VERB
cjfa-7411	84	12	the	the	DET
cjfa-7411	84	13	viability	viability	NOUN
cjfa-7411	84	14	of	of	ADP
cjfa-7411	84	15	the	the	DET
cjfa-7411	84	16	system	system	NOUN
cjfa-7411	84	17	,	,	PUNCT
cjfa-7411	84	18	the	the	DET
cjfa-7411	84	19	existence	existence	NOUN
cjfa-7411	84	20	of	of	ADP
cjfa-7411	84	21	professional	professional	ADJ
cjfa-7411	84	22	skills	skill	NOUN
cjfa-7411	84	23	and	and	CCONJ
cjfa-7411	84	24	the	the	DET
cjfa-7411	84	25	promotion	promotion	NOUN
cjfa-7411	84	26	of	of	ADP
cjfa-7411	84	27	research	research	NOUN
cjfa-7411	84	28	and	and	CCONJ
cjfa-7411	84	29	development	development	NOUN
cjfa-7411	84	30	are	be	AUX
cjfa-7411	84	31	required	require	VERB
cjfa-7411	84	32	.	.	PUNCT
cjfa-7411	85	1	the	the	DET
cjfa-7411	85	2	expected	expect	VERB
cjfa-7411	85	3	result	result	NOUN
cjfa-7411	85	4	is	be	AUX
cjfa-7411	85	5	the	the	DET
cjfa-7411	85	6	implementation	implementation	NOUN
cjfa-7411	85	7	of	of	ADP
cjfa-7411	85	8	sustainable	sustainable	ADJ
cjfa-7411	85	9	economic	economic	ADJ
cjfa-7411	85	10	growth	growth	NOUN
cjfa-7411	85	11	(	(	PUNCT
cjfa-7411	85	12	velasco	velasco	PROPN
cjfa-7411	85	13	2009	2009	NUM
cjfa-7411	85	14	)	)	PUNCT
cjfa-7411	85	15	,	,	PUNCT
cjfa-7411	85	16	contributing	contribute	VERB
cjfa-7411	85	17	to	to	ADP
cjfa-7411	85	18	the	the	DET
cjfa-7411	85	19	elimination	elimination	NOUN
cjfa-7411	85	20	of	of	ADP
cjfa-7411	85	21	harmful	harmful	ADJ
cjfa-7411	85	22	effects	effect	NOUN
cjfa-7411	85	23	to	to	ADP
cjfa-7411	85	24	the	the	DET
cjfa-7411	85	25	environment	environment	NOUN
cjfa-7411	85	26	,	,	PUNCT
cjfa-7411	85	27	preserving	preserve	VERB
cjfa-7411	85	28	the	the	DET
cjfa-7411	85	29	reserve	reserve	NOUN
cjfa-7411	85	30	of	of	ADP
cjfa-7411	85	31	energy	energy	NOUN
cjfa-7411	85	32	in	in	ADP
cjfa-7411	85	33	the	the	DET
cjfa-7411	85	34	world	world	NOUN
cjfa-7411	85	35	,	,	PUNCT
cjfa-7411	85	36	create	create	VERB
cjfa-7411	85	37	jobs	job	NOUN
cjfa-7411	85	38	(	(	PUNCT
cjfa-7411	85	39	perez	perez	PROPN
cjfa-7411	85	40	2001	2001	NUM
cjfa-7411	85	41	)	)	PUNCT
cjfa-7411	85	42	and	and	CCONJ
cjfa-7411	85	43	can	can	AUX
cjfa-7411	85	44	generate	generate	VERB
cjfa-7411	85	45	a	a	DET
cjfa-7411	85	46	surplus	surplus	NOUN
cjfa-7411	85	47	of	of	ADP
cjfa-7411	85	48	energy	energy	NOUN
cjfa-7411	85	49	reserves	reserve	NOUN
cjfa-7411	85	50	allowing	allow	VERB
cjfa-7411	85	51	exports	export	NOUN
cjfa-7411	85	52	and	and	CCONJ
cjfa-7411	85	53	will	will	AUX
cjfa-7411	85	54	not	not	PART
cjfa-7411	85	55	need	need	VERB
cjfa-7411	85	56	to	to	PART
cjfa-7411	85	57	import	import	VERB
cjfa-7411	85	58	so	so	ADV
cjfa-7411	85	59	many	many	ADJ
cjfa-7411	85	60	features	feature	NOUN
cjfa-7411	85	61	and	and	CCONJ
cjfa-7411	85	62	consequently	consequently	ADV
cjfa-7411	85	63	contribute	contribute	VERB
cjfa-7411	85	64	to	to	ADP
cjfa-7411	85	65	the	the	DET
cjfa-7411	85	66	equilibrium	equilibrium	NOUN
cjfa-7411	85	67	of	of	ADP
cjfa-7411	85	68	the	the	DET
cjfa-7411	85	69	balance	balance	NOUN
cjfa-7411	85	70	of	of	ADP
cjfa-7411	85	71	payments	payment	NOUN
cjfa-7411	85	72	.	.	PUNCT
cjfa-7411	86	1	on	on	ADP
cjfa-7411	86	2	this	this	DET
cjfa-7411	86	3	part	part	NOUN
cjfa-7411	86	4	of	of	ADP
cjfa-7411	86	5	the	the	DET
cjfa-7411	86	6	article	article	NOUN
cjfa-7411	86	7	we	we	PRON
cjfa-7411	86	8	tried	try	VERB
cjfa-7411	86	9	to	to	PART
cjfa-7411	86	10	study	study	VERB
cjfa-7411	86	11	the	the	DET
cjfa-7411	86	12	credit	credit	NOUN
cjfa-7411	86	13	risk	risk	NOUN
cjfa-7411	86	14	of	of	ADP
cjfa-7411	86	15	a	a	DET
cjfa-7411	86	16	group	group	NOUN
cjfa-7411	86	17	of	of	ADP
cjfa-7411	86	18	30	30	NUM
cjfa-7411	86	19	portuguese	portuguese	ADJ
cjfa-7411	86	20	companies	company	NOUN
cjfa-7411	86	21	in	in	ADP
cjfa-7411	86	22	the	the	DET
cjfa-7411	86	23	renewable	renewable	ADJ
cjfa-7411	86	24	sector	sector	NOUN
cjfa-7411	86	25	.	.	PUNCT
cjfa-7411	87	1	we	we	PRON
cjfa-7411	87	2	use	use	VERB
cjfa-7411	87	3	a	a	DET
cjfa-7411	87	4	quantitative	quantitative	ADJ
cjfa-7411	87	5	methodoleduardo	methodoleduardo	NOUN
cjfa-7411	87	6	sá	sá	PROPN
cjfa-7411	87	7	e	e	PROPN
cjfa-7411	87	8	silva	silva	PROPN
cjfa-7411	87	9	,	,	PUNCT
cjfa-7411	87	10	adalmiro	adalmiro	NOUN
cjfa-7411	87	11	andrade	andrade	PROPN
cjfa-7411	87	12	pereira154	pereira154	PROPN
cjfa-7411	87	13	ogy	ogy	NOUN
cjfa-7411	87	14	in	in	ADP
cjfa-7411	87	15	each	each	PRON
cjfa-7411	87	16	we	we	PRON
cjfa-7411	87	17	try	try	VERB
cjfa-7411	87	18	to	to	PART
cjfa-7411	87	19	determine	determine	VERB
cjfa-7411	87	20	the	the	DET
cjfa-7411	87	21	main	main	ADJ
cjfa-7411	87	22	variables	variable	NOUN
cjfa-7411	87	23	that	that	PRON
cjfa-7411	87	24	can	can	AUX
cjfa-7411	87	25	explain	explain	VERB
cjfa-7411	87	26	a	a	DET
cjfa-7411	87	27	credit	credit	NOUN
cjfa-7411	87	28	risk	risk	NOUN
cjfa-7411	87	29	measure	measure	NOUN
cjfa-7411	87	30	.	.	PUNCT
cjfa-7411	88	1	for	for	ADP
cjfa-7411	88	2	this	this	DET
cjfa-7411	88	3	propose	propose	NOUN
cjfa-7411	88	4	we	we	PRON
cjfa-7411	88	5	use	use	VERB
cjfa-7411	88	6	a	a	DET
cjfa-7411	88	7	linear	linear	ADJ
cjfa-7411	88	8	regression	regression	NOUN
cjfa-7411	88	9	model	model	NOUN
cjfa-7411	88	10	with	with	ADP
cjfa-7411	88	11	multiple	multiple	ADJ
cjfa-7411	88	12	variables	variable	NOUN
cjfa-7411	88	13	.	.	PUNCT
cjfa-7411	89	1	we	we	PRON
cjfa-7411	89	2	considered	consider	VERB
cjfa-7411	89	3	a	a	DET
cjfa-7411	89	4	dependent	dependent	ADJ
cjfa-7411	89	5	variable	variable	NOUN
cjfa-7411	89	6	that	that	PRON
cjfa-7411	89	7	is	be	AUX
cjfa-7411	89	8	the	the	DET
cjfa-7411	89	9	amount	amount	NOUN
cjfa-7411	89	10	of	of	ADP
cjfa-7411	89	11	money	money	NOUN
cjfa-7411	89	12	that	that	PRON
cjfa-7411	89	13	the	the	DET
cjfa-7411	89	14	companies	company	NOUN
cjfa-7411	89	15	must	must	AUX
cjfa-7411	89	16	pay	pay	VERB
cjfa-7411	89	17	to	to	ADP
cjfa-7411	89	18	the	the	DET
cjfa-7411	89	19	state	state	NOUN
cjfa-7411	89	20	divided	divide	VERB
cjfa-7411	89	21	by	by	ADP
cjfa-7411	89	22	the	the	DET
cjfa-7411	89	23	total	total	ADJ
cjfa-7411	89	24	assets	asset	NOUN
cjfa-7411	89	25	from	from	ADP
cjfa-7411	89	26	the	the	DET
cjfa-7411	89	27	company	company	NOUN
cjfa-7411	89	28	.	.	PUNCT
cjfa-7411	90	1	note	note	VERB
cjfa-7411	90	2	that	that	SCONJ
cjfa-7411	90	3	we	we	PRON
cjfa-7411	90	4	consider	consider	VERB
cjfa-7411	90	5	this	this	DET
cjfa-7411	90	6	variable	variable	NOUN
cjfa-7411	90	7	as	as	ADP
cjfa-7411	90	8	a	a	DET
cjfa-7411	90	9	proxy	proxy	NOUN
cjfa-7411	90	10	to	to	ADP
cjfa-7411	90	11	the	the	DET
cjfa-7411	90	12	credit	credit	NOUN
cjfa-7411	90	13	risk	risk	NOUN
cjfa-7411	90	14	.	.	PUNCT
cjfa-7411	91	1	we	we	PRON
cjfa-7411	91	2	should	should	AUX
cjfa-7411	91	3	use	use	VERB
cjfa-7411	91	4	a	a	DET
cjfa-7411	91	5	variable	variable	NOUN
cjfa-7411	91	6	related	relate	VERB
cjfa-7411	91	7	to	to	ADP
cjfa-7411	91	8	the	the	DET
cjfa-7411	91	9	credit	credit	NOUN
cjfa-7411	91	10	banking	banking	NOUN
cjfa-7411	91	11	incidents	incident	NOUN
cjfa-7411	91	12	but	but	CCONJ
cjfa-7411	91	13	this	this	DET
cjfa-7411	91	14	type	type	NOUN
cjfa-7411	91	15	of	of	ADP
cjfa-7411	91	16	information	information	NOUN
cjfa-7411	91	17	is	be	AUX
cjfa-7411	91	18	not	not	PART
cjfa-7411	91	19	available	available	ADJ
cjfa-7411	91	20	.	.	PUNCT
cjfa-7411	92	1	so	so	ADV
cjfa-7411	92	2	we	we	PRON
cjfa-7411	92	3	use	use	VERB
cjfa-7411	92	4	a	a	DET
cjfa-7411	92	5	proxy	proxy	NOUN
cjfa-7411	92	6	variable	variable	NOUN
cjfa-7411	92	7	working	work	VERB
cjfa-7411	92	8	the	the	DET
cjfa-7411	92	9	amount	amount	NOUN
cjfa-7411	92	10	of	of	ADP
cjfa-7411	92	11	money	money	NOUN
cjfa-7411	92	12	that	that	PRON
cjfa-7411	92	13	should	should	AUX
cjfa-7411	92	14	be	be	AUX
cjfa-7411	92	15	payable	payable	ADJ
cjfa-7411	92	16	to	to	ADP
cjfa-7411	92	17	the	the	DET
cjfa-7411	92	18	fiscal	fiscal	ADJ
cjfa-7411	92	19	administration	administration	NOUN
cjfa-7411	92	20	.	.	PUNCT
cjfa-7411	93	1	we	we	PRON
cjfa-7411	93	2	consider	consider	VERB
cjfa-7411	93	3	if	if	SCONJ
cjfa-7411	93	4	the	the	DET
cjfa-7411	93	5	company	company	NOUN
cjfa-7411	93	6	does	do	AUX
cjfa-7411	93	7	not	not	PART
cjfa-7411	93	8	fill	fill	VERB
cjfa-7411	93	9	its	its	PRON
cjfa-7411	93	10	obligation	obligation	NOUN
cjfa-7411	93	11	to	to	ADP
cjfa-7411	93	12	the	the	DET
cjfa-7411	93	13	fiscal	fiscal	ADJ
cjfa-7411	93	14	administration	administration	NOUN
cjfa-7411	93	15	it	it	PRON
cjfa-7411	93	16	also	also	ADV
cjfa-7411	93	17	fail	fail	VERB
cjfa-7411	93	18	to	to	ADP
cjfa-7411	93	19	the	the	DET
cjfa-7411	93	20	bank	bank	NOUN
cjfa-7411	93	21	.	.	PUNCT
cjfa-7411	94	1	as	as	SCONJ
cjfa-7411	94	2	independent	independent	ADJ
cjfa-7411	94	3	variables	variable	NOUN
cjfa-7411	94	4	we	we	PRON
cjfa-7411	94	5	use	use	VERB
cjfa-7411	94	6	financial	financial	ADJ
cjfa-7411	94	7	autonomy	autonomy	NOUN
cjfa-7411	94	8	,	,	PUNCT
cjfa-7411	94	9	solvability	solvability	NOUN
cjfa-7411	94	10	,	,	PUNCT
cjfa-7411	94	11	debt	debt	NOUN
cjfa-7411	94	12	to	to	ADP
cjfa-7411	94	13	equity	equity	NOUN
cjfa-7411	94	14	ratio	ratio	NOUN
cjfa-7411	94	15	,	,	PUNCT
cjfa-7411	94	16	liquidity	liquidity	NOUN
cjfa-7411	94	17	,	,	PUNCT
cjfa-7411	94	18	cash	cash	NOUN
cjfa-7411	94	19	flow	flow	NOUN
cjfa-7411	94	20	,	,	PUNCT
cjfa-7411	94	21	sales	sale	NOUN
cjfa-7411	94	22	evolution	evolution	NOUN
cjfa-7411	94	23	,	,	PUNCT
cjfa-7411	94	24	roe	roe	PROPN
cjfa-7411	94	25	(	(	PUNCT
cjfa-7411	94	26	return	return	VERB
cjfa-7411	94	27	on	on	ADP
cjfa-7411	94	28	equity	equity	NOUN
cjfa-7411	94	29	)	)	PUNCT
cjfa-7411	94	30	,	,	PUNCT
cjfa-7411	94	31	receivable	receivable	ADJ
cjfa-7411	94	32	time	time	NOUN
cjfa-7411	94	33	,	,	PUNCT
cjfa-7411	94	34	payable	payable	ADJ
cjfa-7411	94	35	time	time	NOUN
cjfa-7411	94	36	,	,	PUNCT
cjfa-7411	94	37	debt	debt	NOUN
cjfa-7411	94	38	long	long	ADJ
cjfa-7411	94	39	term	term	NOUN
cjfa-7411	94	40	.	.	PUNCT
cjfa-7411	95	1	this	this	DET
cjfa-7411	95	2	model	model	NOUN
cjfa-7411	95	3	has	have	VERB
cjfa-7411	95	4	a	a	DET
cjfa-7411	95	5	coefficient	coefficient	NOUN
cjfa-7411	95	6	of	of	ADP
cjfa-7411	95	7	adjustment	adjustment	NOUN
cjfa-7411	95	8	of	of	ADP
cjfa-7411	95	9	almost	almost	ADV
cjfa-7411	95	10	46	46	NUM
cjfa-7411	95	11	%	%	NOUN
cjfa-7411	95	12	as	as	ADP
cjfa-7411	95	13	below	below	ADV
cjfa-7411	95	14	.	.	PUNCT
cjfa-7411	96	1	table	table	NOUN
cjfa-7411	96	2	2	2	NUM
cjfa-7411	96	3	.	.	PUNCT
cjfa-7411	96	4	model	model	NOUN
cjfa-7411	96	5	summary	summary	NOUN
cjfa-7411	96	6	model	model	NOUN
cjfa-7411	96	7	r	r	PROPN
cjfa-7411	96	8	r	r	NOUN
cjfa-7411	96	9	square	square	ADJ
cjfa-7411	96	10	adjusted	adjust	VERB
cjfa-7411	96	11	r	r	NOUN
cjfa-7411	96	12	square	square	ADJ
cjfa-7411	96	13	std.error	std.error	NOUN
cjfa-7411	96	14	of	of	ADP
cjfa-7411	96	15	the	the	DET
cjfa-7411	96	16	estimate	estimate	NOUN
cjfa-7411	96	17	durbinwatson	durbinwatson	NOUN
cjfa-7411	96	18	1	1	NUM
cjfa-7411	96	19	0,675	0,675	NUM
cjfa-7411	96	20	0,456	0,456	NUM
cjfa-7411	96	21	0,196	0,196	NOUN
cjfa-7411	97	1	0,034075	0,034075	NOUN
cjfa-7411	98	1	1,995	1,995	NUM
cjfa-7411	98	2	a.	a.	NOUN
cjfa-7411	98	3	predictors	predictor	NOUN
cjfa-7411	98	4	b.	b.	PROPN
cjfa-7411	98	5	dependent	dependent	ADJ
cjfa-7411	98	6	variables	variable	NOUN
cjfa-7411	98	7	s	s	PART
cjfa-7411	98	8	o	o	NOUN
cjfa-7411	98	9	u	u	NOUN
cjfa-7411	98	10	r	r	NOUN
cjfa-7411	98	11	c	c	NOUN
cjfa-7411	98	12	e	e	NOUN
cjfa-7411	98	13	:	:	PUNCT
cjfa-7411	98	14	spss	spss	PROPN
cjfa-7411	98	15	.	.	PUNCT
cjfa-7411	99	1	about	about	ADP
cjfa-7411	99	2	the	the	DET
cjfa-7411	99	3	variables	variable	NOUN
cjfa-7411	99	4	we	we	PRON
cjfa-7411	99	5	get	get	VERB
cjfa-7411	99	6	the	the	DET
cjfa-7411	99	7	following	follow	VERB
cjfa-7411	99	8	results	result	NOUN
cjfa-7411	99	9	after	after	ADP
cjfa-7411	99	10	applying	apply	VERB
cjfa-7411	99	11	a	a	DET
cjfa-7411	99	12	linear	linear	ADJ
cjfa-7411	99	13	regression	regression	NOUN
cjfa-7411	99	14	model	model	NOUN
cjfa-7411	99	15	(	(	PUNCT
cjfa-7411	99	16	table	table	NOUN
cjfa-7411	99	17	3	3	NUM
cjfa-7411	99	18	)	)	PUNCT
cjfa-7411	99	19	.	.	PUNCT
cjfa-7411	100	1	table	table	NOUN
cjfa-7411	100	2	3	3	NUM
cjfa-7411	100	3	.	.	PUNCT
cjfa-7411	100	4	model	model	NOUN
cjfa-7411	100	5	coefficients	coefficient	NOUN
cjfa-7411	100	6	standardized	standardize	VERB
cjfa-7411	100	7	coefficients	coefficient	NOUN
cjfa-7411	100	8	b	b	DET
cjfa-7411	100	9	beta	beta	NOUN
cjfa-7411	100	10	1	1	NUM
cjfa-7411	100	11	(	(	PUNCT
cjfa-7411	100	12	constant	constant	ADJ
cjfa-7411	100	13	)	)	PUNCT
cjfa-7411	100	14	0,009	0,009	NUM
cjfa-7411	100	15	0	0	SYM
cjfa-7411	100	16	0,547	0,547	NUM
cjfa-7411	100	17	0,59	0,59	ADJ
cjfa-7411	100	18	financial	financial	ADJ
cjfa-7411	100	19	autonomy	autonomy	NOUN
cjfa-7411	100	20	0,003	0,003	NUM
cjfa-7411	100	21	0,53	0,53	NOUN
cjfa-7411	100	22	0,13	0,13	NOUN
cjfa-7411	100	23	0,898	0,898	NUM
cjfa-7411	100	24	solvability	solvability	NOUN
cjfa-7411	100	25	-0,028	-0,028	PROPN
cjfa-7411	100	26	-0,766	-0,766	PROPN
cjfa-7411	100	27	-2,276	-2,276	ADP
cjfa-7411	100	28	0,033	0,033	NUM
cjfa-7411	100	29	debt	debt	NOUN
cjfa-7411	100	30	to	to	ADP
cjfa-7411	100	31	equity	equity	NOUN
cjfa-7411	100	32	ratio	ratio	NOUN
cjfa-7411	100	33	0	0	NUM
cjfa-7411	101	1	-0,228	-0,228	PROPN
cjfa-7411	101	2	-1,272	-1,272	PROPN
cjfa-7411	101	3	0,217	0,217	NUM
cjfa-7411	101	4	liquidity	liquidity	NOUN
cjfa-7411	101	5	0,01	0,01	NUM
cjfa-7411	101	6	4,76	4,76	NUM
cjfa-7411	101	7	1,708	1,708	NUM
cjfa-7411	101	8	0,102	0,102	NUM
cjfa-7411	101	9	cash	cash	NOUN
cjfa-7411	101	10	flow	flow	NOUN
cjfa-7411	101	11	3,822	3,822	NUM
cjfa-7411	101	12	e	e	NOUN
cjfa-7411	101	13	008	008	NUM
cjfa-7411	101	14	1,031	1,031	NUM
cjfa-7411	101	15	2,027	2,027	NUM
cjfa-7411	101	16	0,506	0,506	NUM
cjfa-7411	101	17	sales	sale	NOUN
cjfa-7411	101	18	evolution	evolution	NOUN
cjfa-7411	101	19	0,3	0,3	NOUN
cjfa-7411	101	20	0,64	0,64	PUNCT
cjfa-7411	102	1	2,8	2,8	NUM
cjfa-7411	102	2	0,011	0,011	NUM
cjfa-7411	102	3	roe	roe	NOUN
cjfa-7411	102	4	-0,001	-0,001	PROPN
cjfa-7411	102	5	-0,161	-0,161	PROPN
cjfa-7411	102	6	-0,495	-0,495	PROPN
cjfa-7411	102	7	0,626	0,626	NUM
cjfa-7411	102	8	receivable	receivable	ADJ
cjfa-7411	102	9	time/	time/	NUM
cjfa-7411	102	10	payable	payable	ADJ
cjfa-7411	102	11	time	time	NOUN
cjfa-7411	102	12	-0,002	-0,002	NOUN
cjfa-7411	102	13	-4,698	-4,698	ADJ
cjfa-7411	102	14	-1,714	-1,714	NOUN
cjfa-7411	102	15	0,101	0,101	NUM
cjfa-7411	102	16	debt	debt	NOUN
cjfa-7411	102	17	long	long	ADJ
cjfa-7411	102	18	term	term	NOUN
cjfa-7411	102	19	9,341	9,341	NUM
cjfa-7411	102	20	e	e	NOUN
cjfa-7411	102	21	-007	-007	NOUN
cjfa-7411	102	22	0,046	0,046	NUM
cjfa-7411	102	23	0,272	0,272	NUM
cjfa-7411	102	24	0,788	0,788	NUM
cjfa-7411	102	25	-1e+111	-1e+111	PUNCT
cjfa-7411	102	26	-1,469	-1,469	X
cjfa-7411	102	27	-2,727	-2,727	NUM
cjfa-7411	102	28	0,013	0,013	NUM
cjfa-7411	102	29	a.	a.	NOUN
cjfa-7411	102	30	dependent	dependent	ADJ
cjfa-7411	102	31	variable	variable	ADJ
cjfa-7411	102	32	std	std	PROPN
cjfa-7411	102	33	.	.	PUNCT
cjfa-7411	103	1	errormodel	errormodel	PROPN
cjfa-7411	103	2	unstandardized	unstandardized	ADJ
cjfa-7411	103	3	coefficients	coefficient	NOUN
cjfa-7411	103	4	0,011	0,011	NUM
cjfa-7411	103	5	0,002	0,002	NUM
cjfa-7411	103	6	0	0	SYM
cjfa-7411	103	7	0	0	NUM
cjfa-7411	104	1	sig.t	sig.t	PROPN
cjfa-7411	104	2	0,017	0,017	NUM
cjfa-7411	104	3	0,022	0,022	NUM
cjfa-7411	105	1	0,012	0,012	NUM
cjfa-7411	105	2	0	0	NUM
cjfa-7411	105	3	0,006	0,006	NUM
cjfa-7411	105	4	0	0	NUM
cjfa-7411	105	5	0,011	0,011	NUM
cjfa-7411	105	6	s	s	PART
cjfa-7411	105	7	o	o	NOUN
cjfa-7411	105	8	u	u	NOUN
cjfa-7411	105	9	r	r	NOUN
cjfa-7411	105	10	c	c	NOUN
cjfa-7411	105	11	e	e	NOUN
cjfa-7411	105	12	:	:	PUNCT
cjfa-7411	105	13	spss	spss	PROPN
cjfa-7411	105	14	.	.	PUNCT
cjfa-7411	105	15	credit	credit	NOUN
cjfa-7411	105	16	risk	risk	NOUN
cjfa-7411	105	17	measures	measure	NOUN
cjfa-7411	105	18	–	–	PUNCT
cjfa-7411	105	19	a	a	DET
cjfa-7411	105	20	case	case	NOUN
cjfa-7411	105	21	of	of	ADP
cjfa-7411	105	22	renewable	renewable	ADJ
cjfa-7411	105	23	energy	energy	NOUN
cjfa-7411	105	24	companies	company	NOUN
cjfa-7411	105	25	155	155	NUM
cjfa-7411	105	26	from	from	ADP
cjfa-7411	105	27	this	this	DET
cjfa-7411	105	28	results	result	NOUN
cjfa-7411	105	29	we	we	PRON
cjfa-7411	105	30	conclude	conclude	VERB
cjfa-7411	105	31	that	that	SCONJ
cjfa-7411	105	32	only	only	ADV
cjfa-7411	105	33	solvability	solvability	NOUN
cjfa-7411	105	34	,	,	PUNCT
cjfa-7411	105	35	cash	cash	NOUN
cjfa-7411	105	36	flow	flow	NOUN
cjfa-7411	105	37	,	,	PUNCT
cjfa-7411	105	38	sales	sale	NOUN
cjfa-7411	105	39	evolution	evolution	NOUN
cjfa-7411	105	40	and	and	CCONJ
cjfa-7411	105	41	debt	debt	NOUN
cjfa-7411	105	42	on	on	ADP
cjfa-7411	105	43	long	long	ADJ
cjfa-7411	105	44	term	term	NOUN
cjfa-7411	105	45	are	be	AUX
cjfa-7411	105	46	statistical	statistical	ADJ
cjfa-7411	105	47	relevant	relevant	ADJ
cjfa-7411	105	48	,	,	PUNCT
cjfa-7411	105	49	considering	consider	VERB
cjfa-7411	105	50	a	a	DET
cjfa-7411	105	51	p	p	NOUN
cjfa-7411	105	52	value	value	NOUN
cjfa-7411	105	53	of	of	ADP
cjfa-7411	105	54	5	5	NUM
cjfa-7411	105	55	%	%	NOUN
cjfa-7411	105	56	.	.	PUNCT
cjfa-7411	106	1	table	table	NOUN
cjfa-7411	106	2	4	4	NUM
cjfa-7411	106	3	.	.	PUNCT
cjfa-7411	106	4	model	model	NOUN
cjfa-7411	106	5	summary	summary	NOUN
cjfa-7411	106	6	model	model	NOUN
cjfa-7411	106	7	r	r	PROPN
cjfa-7411	106	8	r	r	NOUN
cjfa-7411	106	9	square	square	ADJ
cjfa-7411	106	10	adjusted	adjust	VERB
cjfa-7411	106	11	r	r	NOUN
cjfa-7411	106	12	square	square	ADJ
cjfa-7411	106	13	std.error	std.error	NOUN
cjfa-7411	106	14	of	of	ADP
cjfa-7411	106	15	the	the	DET
cjfa-7411	106	16	estimate	estimate	NOUN
cjfa-7411	106	17	durbinwatson	durbinwatson	NOUN
cjfa-7411	106	18	1	1	NUM
cjfa-7411	106	19	0,562	0,562	NUM
cjfa-7411	106	20	0,316	0,316	NUM
cjfa-7411	106	21	0,215	0,215	NUM
cjfa-7411	106	22	0,0336762	0,0336762	PROPN
cjfa-7411	106	23	2,123	2,123	NUM
cjfa-7411	106	24	a.	a.	NOUN
cjfa-7411	106	25	predictors	predictor	NOUN
cjfa-7411	106	26	(	(	PUNCT
cjfa-7411	106	27	constant	constant	ADJ
cjfa-7411	106	28	)	)	PUNCT
cjfa-7411	106	29	b.	b.	PROPN
cjfa-7411	106	30	dependent	dependent	ADJ
cjfa-7411	106	31	variable	variable	NOUN
cjfa-7411	106	32	s	s	PART
cjfa-7411	106	33	o	o	NOUN
cjfa-7411	106	34	u	u	NOUN
cjfa-7411	106	35	r	r	NOUN
cjfa-7411	106	36	c	c	NOUN
cjfa-7411	106	37	e	e	NOUN
cjfa-7411	106	38	:	:	PUNCT
cjfa-7411	106	39	spss	spss	INTJ
cjfa-7411	106	40	.	.	PUNCT
cjfa-7411	107	1	we	we	PRON
cjfa-7411	107	2	repeated	repeat	VERB
cjfa-7411	107	3	the	the	DET
cjfa-7411	107	4	first	first	ADJ
cjfa-7411	107	5	step	step	NOUN
cjfa-7411	107	6	for	for	ADP
cjfa-7411	107	7	the	the	DET
cjfa-7411	107	8	model	model	NOUN
cjfa-7411	107	9	but	but	CCONJ
cjfa-7411	107	10	we	we	PRON
cjfa-7411	107	11	get	get	VERB
cjfa-7411	107	12	r	r	NOUN
cjfa-7411	107	13	square	square	NOUN
cjfa-7411	107	14	lower	low	ADJ
cjfa-7411	107	15	than	than	ADP
cjfa-7411	107	16	the	the	DET
cjfa-7411	107	17	first	first	ADJ
cjfa-7411	107	18	one	one	NUM
cjfa-7411	107	19	,	,	PUNCT
cjfa-7411	107	20	so	so	ADV
cjfa-7411	107	21	we	we	PRON
cjfa-7411	107	22	are	be	AUX
cjfa-7411	107	23	losing	lose	VERB
cjfa-7411	107	24	capacity	capacity	NOUN
cjfa-7411	107	25	of	of	ADP
cjfa-7411	107	26	explanation	explanation	NOUN
cjfa-7411	107	27	of	of	ADP
cjfa-7411	107	28	the	the	DET
cjfa-7411	107	29	model	model	NOUN
cjfa-7411	107	30	.	.	PUNCT
cjfa-7411	108	1	a	a	DET
cjfa-7411	108	2	bank	bank	NOUN
cjfa-7411	108	3	must	must	AUX
cjfa-7411	108	4	demonstrate	demonstrate	VERB
cjfa-7411	108	5	to	to	ADP
cjfa-7411	108	6	its	its	PRON
cjfa-7411	108	7	supervisor	supervisor	NOUN
cjfa-7411	108	8	capabilities	capability	NOUN
cjfa-7411	108	9	before	before	ADP
cjfa-7411	108	10	adopting	adopt	VERB
cjfa-7411	108	11	the	the	DET
cjfa-7411	108	12	irb	irb	NOUN
cjfa-7411	108	13	approach	approach	NOUN
cjfa-7411	108	14	on	on	ADP
cjfa-7411	108	15	a	a	DET
cjfa-7411	108	16	continuous	continuous	ADJ
cjfa-7411	108	17	basis	basis	NOUN
cjfa-7411	108	18	.	.	PUNCT
cjfa-7411	109	1	the	the	DET
cjfa-7411	109	2	data	data	NOUN
cjfa-7411	109	3	collection	collection	NOUN
cjfa-7411	109	4	requirements	requirement	NOUN
cjfa-7411	109	5	are	be	AUX
cjfa-7411	109	6	closely	closely	ADV
cjfa-7411	109	7	aligned	align	VERB
cjfa-7411	109	8	with	with	ADP
cjfa-7411	109	9	the	the	DET
cjfa-7411	109	10	capacity	capacity	NOUN
cjfa-7411	109	11	of	of	ADP
cjfa-7411	109	12	banks	bank	NOUN
cjfa-7411	109	13	to	to	PART
cjfa-7411	109	14	validate	validate	VERB
cjfa-7411	109	15	their	their	PRON
cjfa-7411	109	16	calculations	calculation	NOUN
cjfa-7411	109	17	pd	pd	NOUN
cjfa-7411	109	18	and	and	CCONJ
cjfa-7411	109	19	models	model	NOUN
cjfa-7411	109	20	rating	rating	NOUN
cjfa-7411	109	21	.	.	PUNCT
cjfa-7411	110	1	the	the	DET
cjfa-7411	110	2	committee	committee	NOUN
cjfa-7411	110	3	recognizes	recognize	VERB
cjfa-7411	110	4	that	that	SCONJ
cjfa-7411	110	5	the	the	DET
cjfa-7411	110	6	fundamental	fundamental	ADJ
cjfa-7411	110	7	choice	choice	NOUN
cjfa-7411	110	8	of	of	ADP
cjfa-7411	110	9	a	a	DET
cjfa-7411	110	10	model	model	NOUN
cjfa-7411	110	11	approach	approach	NOUN
cjfa-7411	110	12	under	under	ADP
cjfa-7411	110	13	the	the	DET
cjfa-7411	110	14	irb	irb	PROPN
cjfa-7411	110	15	capital	capital	NOUN
cjfa-7411	110	16	requirements	requirement	NOUN
cjfa-7411	110	17	should	should	AUX
cjfa-7411	110	18	be	be	AUX
cjfa-7411	110	19	based	base	VERB
cjfa-7411	110	20	on	on	ADP
cjfa-7411	110	21	the	the	DET
cjfa-7411	110	22	nature	nature	NOUN
cjfa-7411	110	23	of	of	ADP
cjfa-7411	110	24	their	their	PRON
cjfa-7411	110	25	holdings	holding	NOUN
cjfa-7411	110	26	and	and	CCONJ
cjfa-7411	110	27	the	the	DET
cjfa-7411	110	28	adequacy	adequacy	NOUN
cjfa-7411	110	29	of	of	ADP
cjfa-7411	110	30	the	the	DET
cjfa-7411	110	31	same	same	ADJ
cjfa-7411	110	32	underlying	underlying	ADJ
cjfa-7411	110	33	methodologies	methodology	NOUN
cjfa-7411	110	34	.	.	PUNCT
cjfa-7411	111	1	as	as	ADP
cjfa-7411	111	2	an	an	DET
cjfa-7411	111	3	example	example	NOUN
cjfa-7411	111	4	,	,	PUNCT
cjfa-7411	111	5	when	when	SCONJ
cjfa-7411	111	6	bank	bank	NOUN
cjfa-7411	111	7	profits	profit	NOUN
cjfa-7411	111	8	are	be	AUX
cjfa-7411	111	9	materially	materially	ADV
cjfa-7411	111	10	affected	affect	VERB
cjfa-7411	111	11	by	by	ADP
cjfa-7411	111	12	market	market	NOUN
cjfa-7411	111	13	volatility	volatility	NOUN
cjfa-7411	111	14	of	of	ADP
cjfa-7411	111	15	their	their	PRON
cjfa-7411	111	16	equity	equity	NOUN
cjfa-7411	111	17	positions	position	NOUN
cjfa-7411	111	18	,	,	PUNCT
cjfa-7411	111	19	the	the	DET
cjfa-7411	111	20	approach	approach	NOUN
cjfa-7411	111	21	should	should	AUX
cjfa-7411	111	22	try	try	VERB
cjfa-7411	111	23	to	to	PART
cjfa-7411	111	24	capture	capture	VERB
cjfa-7411	111	25	this	this	DET
cjfa-7411	111	26	risk	risk	NOUN
cjfa-7411	111	27	.	.	PUNCT
cjfa-7411	112	1	relatively	relatively	ADV
cjfa-7411	112	2	to	to	ADP
cjfa-7411	112	3	the	the	DET
cjfa-7411	112	4	work	work	NOUN
cjfa-7411	112	5	methodologies	methodology	NOUN
cjfa-7411	112	6	,	,	PUNCT
cjfa-7411	112	7	benchmarking	benchmarke	VERB
cjfa-7411	112	8	is	be	AUX
cjfa-7411	112	9	an	an	DET
cjfa-7411	112	10	important	important	ADJ
cjfa-7411	112	11	part	part	NOUN
cjfa-7411	112	12	of	of	ADP
cjfa-7411	112	13	the	the	DET
cjfa-7411	112	14	validation	validation	NOUN
cjfa-7411	112	15	process	process	NOUN
cjfa-7411	112	16	and	and	CCONJ
cjfa-7411	112	17	,	,	PUNCT
cjfa-7411	112	18	in	in	ADP
cjfa-7411	112	19	many	many	ADJ
cjfa-7411	112	20	cases	case	NOUN
cjfa-7411	112	21	,	,	PUNCT
cjfa-7411	112	22	appears	appear	VERB
cjfa-7411	112	23	as	as	ADP
cjfa-7411	112	24	an	an	DET
cjfa-7411	112	25	important	important	ADJ
cjfa-7411	112	26	empirical	empirical	ADJ
cjfa-7411	112	27	complement	complement	NOUN
cjfa-7411	112	28	to	to	ADP
cjfa-7411	112	29	the	the	DET
cjfa-7411	112	30	more	more	ADV
cjfa-7411	112	31	rigorous	rigorous	ADJ
cjfa-7411	112	32	and	and	CCONJ
cjfa-7411	112	33	formal	formal	ADJ
cjfa-7411	112	34	approach	approach	NOUN
cjfa-7411	112	35	.	.	PUNCT
cjfa-7411	113	1	however	however	ADV
cjfa-7411	113	2	,	,	PUNCT
cjfa-7411	113	3	benchmarking	benchmarke	VERB
cjfa-7411	113	4	remains	remain	VERB
cjfa-7411	113	5	in	in	ADP
cjfa-7411	113	6	many	many	ADJ
cjfa-7411	113	7	cases	case	NOUN
cjfa-7411	113	8	as	as	ADP
cjfa-7411	113	9	subjective	subjective	ADJ
cjfa-7411	113	10	and	and	CCONJ
cjfa-7411	113	11	need	need	VERB
cjfa-7411	113	12	to	to	PART
cjfa-7411	113	13	be	be	AUX
cjfa-7411	113	14	more	more	ADV
cjfa-7411	113	15	formal	formal	ADJ
cjfa-7411	113	16	.	.	PUNCT
cjfa-7411	114	1	from	from	ADP
cjfa-7411	114	2	the	the	DET
cjfa-7411	114	3	study	study	NOUN
cjfa-7411	114	4	of	of	ADP
cjfa-7411	114	5	the	the	DET
cjfa-7411	114	6	portuguese	portuguese	ADJ
cjfa-7411	114	7	companies	company	NOUN
cjfa-7411	114	8	in	in	ADP
cjfa-7411	114	9	the	the	DET
cjfa-7411	114	10	renewable	renewable	ADJ
cjfa-7411	114	11	sector	sector	NOUN
cjfa-7411	114	12	,	,	PUNCT
cjfa-7411	114	13	we	we	PRON
cjfa-7411	114	14	get	get	VERB
cjfa-7411	114	15	problems	problem	NOUN
cjfa-7411	114	16	on	on	ADP
cjfa-7411	114	17	getting	get	VERB
cjfa-7411	114	18	a	a	DET
cjfa-7411	114	19	good	good	ADJ
cjfa-7411	114	20	pack	pack	NOUN
cjfa-7411	114	21	of	of	ADP
cjfa-7411	114	22	variables	variable	NOUN
cjfa-7411	114	23	that	that	PRON
cjfa-7411	114	24	could	could	AUX
cjfa-7411	114	25	explain	explain	VERB
cjfa-7411	114	26	the	the	DET
cjfa-7411	114	27	risk	risk	NOUN
cjfa-7411	114	28	from	from	ADP
cjfa-7411	114	29	the	the	DET
cjfa-7411	114	30	companies	company	NOUN
cjfa-7411	114	31	.	.	PUNCT
cjfa-7411	115	1	although	although	SCONJ
cjfa-7411	115	2	this	this	PRON
cjfa-7411	115	3	we	we	PRON
cjfa-7411	115	4	get	get	VERB
cjfa-7411	115	5	a	a	DET
cjfa-7411	115	6	model	model	NOUN
cjfa-7411	115	7	with	with	ADP
cjfa-7411	115	8	four	four	NUM
cjfa-7411	115	9	variables	variable	NOUN
cjfa-7411	115	10	statistical	statistical	ADJ
cjfa-7411	115	11	relevant	relevant	ADJ
cjfa-7411	115	12	.	.	PUNCT
cjfa-7411	116	1	one	one	NUM
cjfa-7411	116	2	alternative	alternative	ADJ
cjfa-7411	116	3	work	work	NOUN
cjfa-7411	116	4	to	to	PART
cjfa-7411	116	5	continue	continue	VERB
cjfa-7411	116	6	this	this	DET
cjfa-7411	116	7	paper	paper	NOUN
cjfa-7411	116	8	was	be	AUX
cjfa-7411	116	9	to	to	PART
cjfa-7411	116	10	divide	divide	VERB
cjfa-7411	116	11	the	the	DET
cjfa-7411	116	12	companies	company	NOUN
cjfa-7411	116	13	in	in	ADP
cjfa-7411	116	14	company	company	NOUN
cjfa-7411	116	15	insolvent	insolvent	ADJ
cjfa-7411	116	16	and	and	CCONJ
cjfa-7411	116	17	solvent	solvent	ADJ
cjfa-7411	116	18	and	and	CCONJ
cjfa-7411	116	19	try	try	VERB
cjfa-7411	116	20	to	to	PART
cjfa-7411	116	21	determine	determine	VERB
cjfa-7411	116	22	de	de	PROPN
cjfa-7411	116	23	z	z	PROPN
cjfa-7411	116	24	-	-	PUNCT
cjfa-7411	116	25	altman	altman	PROPN
cjfa-7411	116	26	score	score	NOUN
cjfa-7411	116	27	.	.	PUNCT
cjfa-7411	117	1	banco	banco	PROPN
cjfa-7411	117	2	de	de	PROPN
cjfa-7411	117	3	portugal	portugal	PROPN
cjfa-7411	117	4	–	–	PUNCT
cjfa-7411	117	5	notice	notice	VERB
cjfa-7411	118	1	5/2007	5/2007	PROPN
cjfa-7411	118	2	.	.	PUNCT
cjfa-7411	119	1	basel	basel	PROPN
cjfa-7411	119	2	commitee	commitee	PROPN
cjfa-7411	119	3	on	on	ADP
cjfa-7411	119	4	banking	banking	NOUN
cjfa-7411	119	5	supervision	supervision	NOUN
cjfa-7411	119	6	(	(	PUNCT
cjfa-7411	119	7	bis	bis	ADJ
cjfa-7411	119	8	)	)	PUNCT
cjfa-7411	119	9	press	press	NOUN
cjfa-7411	119	10	release	release	NOUN
cjfa-7411	119	11	september	september	PROPN
cjfa-7411	119	12	12	12	NUM
cjfa-7411	119	13	,	,	PUNCT
cjfa-7411	119	14	2010	2010	NUM
cjfa-7411	119	15	.	.	PUNCT
cjfa-7411	120	1	eduardo	eduardo	PROPN
cjfa-7411	120	2	sá	sá	PROPN
cjfa-7411	120	3	e	e	PROPN
cjfa-7411	120	4	silva	silva	PROPN
cjfa-7411	120	5	,	,	PUNCT
cjfa-7411	120	6	adalmiro	adalmiro	PROPN
cjfa-7411	120	7	andrade	andrade	PROPN
cjfa-7411	120	8	pereira156	pereira156	PROPN
cjfa-7411	120	9	basel	basel	PROPN
cjfa-7411	120	10	commitee	commitee	PROPN
cjfa-7411	120	11	on	on	ADP
cjfa-7411	120	12	banking	banking	NOUN
cjfa-7411	120	13	supervision	supervision	NOUN
cjfa-7411	120	14	(	(	PUNCT
cjfa-7411	120	15	bis	bis	ADJ
cjfa-7411	120	16	)	)	PUNCT
cjfa-7411	120	17	strengthening	strengthen	VERB
cjfa-7411	120	18	the	the	DET
cjfa-7411	120	19	resilience	resilience	NOUN
cjfa-7411	120	20	of	of	ADP
cjfa-7411	120	21	the	the	DET
cjfa-7411	120	22	banking	banking	NOUN
cjfa-7411	120	23	sector	sector	NOUN
cjfa-7411	120	24	2010	2010	NUM
cjfa-7411	120	25	.	.	PUNCT
cjfa-7411	121	1	caruana	caruana	PROPN
cjfa-7411	121	2	,	,	PUNCT
cjfa-7411	121	3	jaime	jaime	PROPN
cjfa-7411	121	4	basel	basel	PROPN
cjfa-7411	121	5	iii	iii	PROPN
cjfa-7411	121	6	:	:	PUNCT
cjfa-7411	121	7	towards	towards	ADP
cjfa-7411	121	8	a	a	DET
cjfa-7411	121	9	safer	safe	ADJ
cjfa-7411	121	10	financial	financial	ADJ
cjfa-7411	121	11	system	system	NOUN
cjfa-7411	121	12	presentation	presentation	NOUN
cjfa-7411	121	13	“	"	PUNCT
cjfa-7411	121	14	at	at	ADP
cjfa-7411	121	15	the	the	DET
cjfa-7411	121	16	3rd	3rd	ADJ
cjfa-7411	121	17	santander	santander	NOUN
cjfa-7411	121	18	international	international	ADJ
cjfa-7411	121	19	banking	banking	NOUN
cjfa-7411	121	20	conference	conference	NOUN
cjfa-7411	121	21	”	"	PUNCT
cjfa-7411	121	22	held	hold	VERB
cjfa-7411	121	23	in	in	ADP
cjfa-7411	121	24	madrid	madrid	PROPN
cjfa-7411	121	25	on	on	ADP
cjfa-7411	121	26	15	15	NUM
cjfa-7411	121	27	september	september	PROPN
cjfa-7411	121	28	2010	2010	NUM
cjfa-7411	121	29	.	.	PUNCT
cjfa-7411	122	1	chicago	chicago	PROPN
cjfa-7411	122	2	,	,	PUNCT
cjfa-7411	122	3	fed	fed	PROPN
cjfa-7411	122	4	letter	letter	NOUN
cjfa-7411	122	5	,	,	PUNCT
cjfa-7411	122	6	navigating	navigate	VERB
cjfa-7411	122	7	the	the	DET
cjfa-7411	122	8	new	new	ADJ
cjfa-7411	122	9	world	world	NOUN
cjfa-7411	122	10	of	of	ADP
cjfa-7411	122	11	private	private	ADJ
cjfa-7411	122	12	equity	equity	NOUN
cjfa-7411	122	13	–	–	PUNCT
cjfa-7411	122	14	a	a	DET
cjfa-7411	122	15	conference	conference	NOUN
cjfa-7411	122	16	summary	summary	NOUN
cjfa-7411	122	17	,	,	PUNCT
cjfa-7411	122	18	chicago	chicago	PROPN
cjfa-7411	122	19	fed	fed	PROPN
cjfa-7411	122	20	letter	letter	NOUN
cjfa-7411	122	21	,	,	PUNCT
cjfa-7411	122	22	256	256	NUM
cjfa-7411	122	23	,	,	PUNCT
cjfa-7411	122	24	novembro	novembro	PROPN
cjfa-7411	122	25	de	de	ADP
cjfa-7411	122	26	2008	2008	NUM
cjfa-7411	122	27	.	.	PUNCT
cjfa-7411	123	1	economic	economic	ADJ
cjfa-7411	123	2	journal	journal	NOUN
cjfa-7411	123	3	,	,	PUNCT
cjfa-7411	123	4	impact	impact	NOUN
cjfa-7411	123	5	of	of	ADP
cjfa-7411	123	6	basel	basel	PROPN
cjfa-7411	123	7	iii	iii	PROPN
cjfa-7411	123	8	released	release	VERB
cjfa-7411	123	9	shortly	shortly	ADV
cjfa-7411	123	10	–	–	PUNCT
cjfa-7411	123	11	news	news	NOUN
cjfa-7411	123	12	17/11/2010	17/11/2010	NUM
cjfa-7411	123	13	.	.	PUNCT
cjfa-7411	124	1	estratégia	estratégia	PROPN
cjfa-7411	124	2	na	na	PROPN
cjfa-7411	124	3	produção	produção	PROPN
cjfa-7411	124	4	de	de	PROPN
cjfa-7411	124	5	energias	energias	PROPN
cjfa-7411	124	6	renováveis	renováveis	VERB
cjfa-7411	124	7	em	em	PRON
cjfa-7411	124	8	ambiente	ambiente	PROPN
cjfa-7411	124	9	de	de	X
cjfa-7411	124	10	crise	crise	PROPN
cjfa-7411	124	11	–	–	PUNCT
cjfa-7411	124	12	adalmiro	adalmiro	PROPN
cjfa-7411	124	13	pereira	pereira	PROPN
cjfa-7411	124	14	,	,	PUNCT
cjfa-7411	124	15	maria	maria	PROPN
cjfa-7411	124	16	la	la	PROPN
cjfa-7411	124	17	salete	salete	PROPN
cjfa-7411	124	18	sousa	sousa	PROPN
cjfa-7411	124	19	–	–	PUNCT
cjfa-7411	124	20	congresso	congresso	NOUN
cjfa-7411	124	21	acim	acim	NOUN
cjfa-7411	124	22	2011	2011	NUM
cjfa-7411	124	23	.	.	PUNCT
cjfa-7411	125	1	finance	finance	NOUN
cjfa-7411	125	2	and	and	CCONJ
cjfa-7411	125	3	international	international	ADJ
cjfa-7411	125	4	risk	risk	NOUN
cjfa-7411	125	5	management	management	NOUN
cjfa-7411	125	6	–	–	PUNCT
cjfa-7411	125	7	eduardo	eduardo	PROPN
cjfa-7411	125	8	sá	sá	PROPN
cjfa-7411	125	9	e	e	PROPN
cjfa-7411	125	10	silva	silva	PROPN
cjfa-7411	125	11	,	,	PUNCT
cjfa-7411	125	12	carlos	carlos	PROPN
cjfa-7411	125	13	mota	mota	PROPN
cjfa-7411	125	14	,	,	PUNCT
cjfa-7411	125	15	mario	mario	PROPN
cjfa-7411	125	16	queiroz	queiroz	PROPN
cjfa-7411	125	17	,	,	PUNCT
cjfa-7411	125	18	adalmiro	adalmiro	PROPN
cjfa-7411	125	19	pereira	pereira	PROPN
cjfa-7411	125	20	,	,	PUNCT
cjfa-7411	125	21	vida	vida	PROPN
cjfa-7411	125	22	económica	económica	PROPN
cjfa-7411	125	23	in	in	ADP
cjfa-7411	125	24	2013	2013	NUM
cjfa-7411	125	25	.	.	PUNCT
cjfa-7411	126	1	marrison	marrison	PROPN
cjfa-7411	126	2	,	,	PUNCT
cjfa-7411	126	3	crhis	crhis	X
cjfa-7411	126	4	(	(	PUNCT
cjfa-7411	126	5	2007	2007	NUM
cjfa-7411	126	6	)	)	PUNCT
cjfa-7411	126	7	,	,	PUNCT
cjfa-7411	126	8	the	the	DET
cjfa-7411	126	9	fundamentals	fundamental	NOUN
cjfa-7411	126	10	of	of	ADP
cjfa-7411	126	11	risk	risk	NOUN
cjfa-7411	126	12	measurement	measurement	NOUN
cjfa-7411	126	13	mcgraw	mcgraw	PROPN
cjfa-7411	126	14	hill	hill	PROPN
cjfa-7411	126	15	.	.	PUNCT
cjfa-7411	127	1	pereira	pereira	PROPN
cjfa-7411	127	2	,	,	PUNCT
cjfa-7411	127	3	m.	m.	PROPN
cjfa-7411	127	4	c.	c.	PROPN
cjfa-7411	127	5	(	(	PUNCT
cjfa-7411	127	6	1998	1998	NUM
cjfa-7411	127	7	)	)	PUNCT
cjfa-7411	127	8	,	,	PUNCT
cjfa-7411	127	9	energias	energias	PROPN
cjfa-7411	127	10	renováveis	renováveis	PROPN
cjfa-7411	127	11	,	,	PUNCT
cjfa-7411	127	12	a	a	DET
cjfa-7411	127	13	opção	opção	NOUN
cjfa-7411	127	14	inadiável	inadiável	NOUN
cjfa-7411	127	15	:	:	PUNCT
cjfa-7411	127	16	contribuição	contribuição	PROPN
cjfa-7411	127	17	para	para	PROPN
cjfa-7411	127	18	(	(	PUNCT
cjfa-7411	127	19	1ª	1ª	NUM
cjfa-7411	127	20	ed	ed	NOUN
cjfa-7411	127	21	.	.	PUNCT
cjfa-7411	127	22	)	)	PUNCT
cjfa-7411	127	23	.	.	PUNCT
cjfa-7411	128	1	lisboa	lisboa	PROPN
cjfa-7411	128	2	:	:	PUNCT
cjfa-7411	128	3	spes	spes	PROPN
cjfa-7411	128	4	,	,	PUNCT
cjfa-7411	128	5	sociedade	sociedade	PROPN
cjfa-7411	128	6	portuguesa	portuguesa	PROPN
cjfa-7411	128	7	de	de	PROPN
cjfa-7411	128	8	energia	energia	PROPN
cjfa-7411	128	9	solar	solar	PROPN
cjfa-7411	128	10	.	.	PUNCT
cjfa-7411	129	1	drid	drid	PROPN
cjfa-7411	129	2	:	:	PUNCT
cjfa-7411	129	3	los	los	PROPN
cjfa-7411	129	4	libros	libros	PROPN
cjfa-7411	129	5	de	de	PROPN
cjfa-7411	129	6	la	la	PROPN
cjfa-7411	129	7	catarata	catarata	PROPN
cjfa-7411	129	8	.	.	PUNCT
cjfa-7411	130	1	madrid	madrid	PROPN
cjfa-7411	130	2	:	:	PUNCT
cjfa-7411	131	1	los	los	PROPN
cjfa-7411	131	2	libros	libros	PROPN
cjfa-7411	131	3	de	de	PROPN
cjfa-7411	131	4	la	la	PROPN
cjfa-7411	131	5	catarata	catarata	PROPN
cjfa-7411	131	6	.	.	PUNCT
cjfa-7411	132	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
cjfa-7411	132	2	,	,	PUNCT
cjfa-7411	132	3	new	new	ADJ
cjfa-7411	132	4	rules	rule	NOUN
cjfa-7411	132	5	or	or	CCONJ
cjfa-7411	132	6	new	new	ADJ
cjfa-7411	132	7	game	game	NOUN
cjfa-7411	132	8	?	?	PUNCT
cjfa-7411	132	9	–	–	PUNCT
cjfa-7411	132	10	document	document	NOUN
cjfa-7411	132	11	retrieved	retrieve	VERB
cjfa-7411	132	12	from	from	ADP
cjfa-7411	132	13	internet	internet	NOUN
cjfa-7411	132	14	,	,	PUNCT
cjfa-7411	132	15	september	september	PROPN
cjfa-7411	132	16	14	14	NUM
cjfa-7411	132	17	,	,	PUNCT
cjfa-7411	132	18	2010	2010	NUM
cjfa-7411	132	19	.	.	PUNCT
cjfa-7411	133	1	sas	sas	PROPN
cjfa-7411	133	2	forum	forum	VERB
cjfa-7411	133	3	the	the	DET
cjfa-7411	133	4	information	information	NOUN
cjfa-7411	133	5	on	on	ADP
cjfa-7411	133	6	risk	risk	NOUN
cjfa-7411	133	7	management	management	NOUN
cjfa-7411	133	8	in	in	ADP
cjfa-7411	133	9	banks	bank	NOUN
cjfa-7411	133	10	–	–	PUNCT
cjfa-7411	133	11	material	material	NOUN
cjfa-7411	133	12	removed	remove	VERB
cjfa-7411	133	13	from	from	ADP
cjfa-7411	133	14	the	the	DET
cjfa-7411	133	15	conference	conference	NOUN
cjfa-7411	133	16	held	hold	VERB
cjfa-7411	133	17	in	in	ADP
cjfa-7411	133	18	lisbon	lisbon	PROPN
cjfa-7411	133	19	,	,	PUNCT
cjfa-7411	133	20	9/11/2010	9/11/2010	NUM
cjfa-7411	133	21	.	.	PUNCT