Article 401 Description Calculating the effect of the use of credit risk mitigation techniques Links Question & Answers Source EUR-Lex Question & Answers Paragraph All Links 2020_5496 Mandatory substitution approach according to Article 403 CRR when applying either the Financial Collateral Comprehensive Method (FCCM) or, in the case of securities financing transactions (SFTs) the Internal Model Method (IMM) or master net