emendrix

Art. 260

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

Treatment of STS securitisations under the SEC-IRBA

2 changes recorded across 2 events, newest first.

in force 2019-01-01 MODIFIED+293 −513

Amended by Regulation (EU) 2017/2401 32017R2401 · Regulation (EU) 2019/876 32019R0876

applies from: unchanged

Sources disagree — the text comparison found this change; the EU's own amendment metadata does not list it. Both are shown; neither is overruled.

The heading changes from 'Maximum risk-weighted exposure amounts' to 'Treatment of STS securitisations under the SEC-IRBA', and the entire operative text is replaced.

The earlier text described a cap allowing certain institutions to limit risk-weighted exposure amounts to a formula based on 8% of unsecuritised risk-weighted exposure plus expected loss amounts, whereas the later text instead directs that the risk weight for a position in an STS securitisation under the SEC-IRBA be calculated under Article 259 with stated modifications, including a risk-weight floor formula for senior securitisation positions.

Cited: Art. 260, v1 · Art. 260, v2

text before / after

texts differ too much for an inline diff; shown separately

before (02013R0575-20180101)

Article 260
Maximum risk-weighted exposure amounts
An originator institution, a sponsor institution, or other institutions which can calculate KIRB may limit the risk-weighted exposure amounts calculated in respect of its positions in a securitisation to that which would produce a own funds requirement under Article 92(3) equal to the sum of 8 % of the risk-weighted exposure amounts which would be produced if the securitised assets had not been securitised and were on the balance sheet of the institution plus the expected loss amounts of those exposures.

after (02013R0575-20190101)

Article 260
Treatment of STS securitisations under the SEC-IRBA
Under the SEC-IRBA, the risk weight for a position in an STS securitisation shall be calculated in accordance with Article 259, subject to the following modifications:
risk-weight floor for senior securitisation positions = 10 %pmax 0,3; 0,5 · A B · 1N C · KIRB D · LGD E · MT

detected 2026-08-13 MODIFIED

no amending act named

applies from: unchanged

The text of Article 260(1) is identical in both versions, with no wording, numerical, or cross-reference changes visible.

Cited: Art. 260, v1 · Art. 260, v2

text before / after, on the event page →