emendrix

Art. 126a

Capital Requirements Regulation · 32013R0575 · every event for this act · on EUR-Lex

Land acquisition, development and construction exposures

2 changes recorded across 2 events, newest first.

in force 2025-01-01 MODIFIED+965 −0

Amended by Regulation (EU) 2024/1623 32024R1623 · Regulation (EU) 2024/2987 32024R2987 · Regulation (EU) 2024/2795 32024R2795

applies from: unchanged

Sources disagree about the kind of change — they agree this provision changed and disagree about how: the text comparison called it MODIFIED and the EU's own amendment metadata called it INSERTED. Both are shown; neither is overruled.

The after text adds two new paragraphs, numbered 1 and 2, preceding the paragraph on EBA guidelines that was previously the only content shown for this article.

Paragraph 1 states that an ADC exposure shall be assigned a risk weight of 150%, and paragraph 2 sets out conditions under which ADC exposures to residential property may instead be assigned a risk weight of 100%, referencing origination and monitoring standards under Articles 74 and 79 of Directive 2013/36/EU and listing conditions on pre-sale or pre-lease contracts, cash deposits, and obligor-contributed equity.

The paragraph on EBA issuing guidelines by 10 July 2025 on the terms substantial cash deposits, financing ensured in an equivalent manner, significant portion of total contracts and appropriate amount of obligor-contributed equity appears unchanged in wording between the two versions, aside from its renumbering to paragraph 3 in the after text.

Cited: Art. 126a, v2 · Art. 126a, v1

text before / after

02013R0575-2024070902013R0575-20250101

Article 126a Land acquisition, development and construction exposures 1. An ADC exposure shall be assigned a risk weight of 150 %. 2. ADC exposures to residential property may be assigned a risk weight of 100 %, provided that the institution applies sound origination and monitoring standards which meet the requirements laid down in Articles 74 and 79 of Directive 2013/36/EU and where at least one of the following conditions is met: (a) legally binding pre-sale or pre-lease contracts for which the purchaser or tenant has made a substantial cash deposit which is subject to forfeiture if the contract is terminated or where the financing is ensured in an equivalent manner, or legally binding sale or lease contracts, including where the payment is made by instalments as the construction works progress, amount to a significant portion of total contracts; (b) the obligor has substantial equity at risk, which is represented as an appropriate amount of obligor-contributed equity to the residential property value upon completion. 3. By 10 July 2025, EBA shall issue guidelines, in accordance with Article 16 of Regulation (EU) No 1093/2010, specifying the terms substantial cash deposits, financing ensured in an equivalent manner, significant portion of total contracts and appropriate amount of obligor-contributed equity, taking into account the specificities of institutions’ lending to public housing or not-for-profit entities across the Union that are regulated by law and that exist to serve social purposes and to offer tenants long-term housing.

in force 2024-07-09 INSERTED

Amended by Regulation (EU) 2024/1623 32024R1623

applies from: unknown (an inserted provision states its own application date only in prose)

Sources disagree about the kind of change — they agree this provision changed and disagree about how: the text comparison called it INSERTED, the EU's own amendment metadata called it MODIFIED and the amending act's instructions called it INSERTED. All are shown; none is overruled.

A new Article 126a is added, containing paragraph 3, which directs EBA to issue guidelines by 10 July 2025 under Article 16 of Regulation (EU) No 1093/2010 clarifying terms such as substantial cash deposits, financing ensured in an equivalent manner, significant portion of total contracts, and appropriate amount of obligor-contributed equity.

The paragraph also states that these guidelines are to take into account the specificities of institutions' lending to public housing or not-for-profit entities across the Union that are regulated by law and exist to serve social purposes and offer tenants long-term housing.

Cited: Art. 126a, v2

text before / after, on the event page →