detected 2026-08-13 DEFERRED+13 −16§
no amending act named
applies from: 2013-07-28
dates added to the text: 2013-07-28 · dates removed: 2015-02-01
The deadline by which EBA must submit the draft regulatory technical standards on the gain on sale concept to the Commission was changed from 1 February 2015 to 28 July 2013.
Cited: Art. 32, v1 · Art. 32, v2
text before / after
32013R0575 → 02013R0575-20130628
Article 32
Securitised assets
1. An institution shall exclude from any element of own funds any increase in its equity under the applicable accounting framework that results from securitised assets, including the following:
(a) such an increase associated with future margin income that results in a gain on sale for the institution;
(b) where the institution is the originator of a securitisation, net gains that arise from the capitalisation of future income from the securitised assets that provide credit enhancement to positions in the securitisation.
2. EBA shall develop draft regulatory technical standards to specify further the concept of a gain on sale referred to in point (a) of paragraph 1.
EBA shall submit those draft regulatory technical standards to the Commission by 1 February 2015. 28 July 2013.
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.