S&P Rating	C&I	SME	Current Accord 8%
AAA	1.18%	0.93%	8.00%
AA+	1.18%	0.93%	8.00%
AA	1.18%	0.93%	8.00%
AA-	1.18%	0.93%	8.00%
A+	1.18%	0.93%	8.00%
A	1.60%	1.26%	8.00%
A-	1.60%	1.26%	8.00%
BBB+	2.69%	2.13%	8.00%
BBB	3.78%	3.01%	8.00%
BBB-	4.83%	3.86%	8.00%
BB+	5.42%	4.33%	8.00%
BB	7.60%	6.08%	8.00%
BB-	8.70%	6.94%	8.00%
B+	11.49%	9.10%	8.00%
B	18.28%	14.79%	8.00%
B-	20.34%	16.66%	8.00%
CCC	29.41%	25.52%	8.00%

Note: SME is Small and Medium Size Enterprises.

Source: FDIC calculations based on Basel QIS-3