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FRTB IMA VaR Plus Factor - Backtest exceptions

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5/3/23
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Table 2 of MAR99 provides the plus factors depending on institutions RAG status.

Then in 99.21 it says "hese particular values reflect the general idea that the increase in the multiplication factor should be sufficient to return the model to a 99th percentile standard. "

I am interested to know what is the exact statistical calculation for these plus factors. Would appreciate your thoughts.

Ref: https://www.bis.org/bcbs/publ/d457.pdf

For example for 5 exception the multiplier goes from 1.5 to 1.7, a plus factor of 0.2. How is the 0.2 calculated based on the level of coverage ?
 
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