Ba cheart ansin teacht a bheith ar Chur Chuige Caighdeánaithe Urrúsaithe (“SEC-SA”) ag institiúidí nach bhféadfaidh úsáid a bhaint as SEC-IRBA i ndáil lena suíomhanna in urrúsú áirithe.
A Securitisation Standardised Approach (SEC-SA) should then be available to institutions that are not able to use the SEC-IRBA in relation to their positions in a given securitisation.
Déanfaidh institiúidí a úsáideann an Cur Chuige Bunaithe ar Rátálacha Inmheánacha (SEC-IRBA) nó nó an Cur Chuige Caighdeánaithe (SEC-SA) faoi Fhoroinn 3 an pointe ceangaltáin (A) agus an pointe dí-astaithe (D) a chinneadh ar leithligh i gcás gach suímh arna dhíorthú i gcomhréir le mír 7 amhail is gur eisíodh iad mar shuíomhanna urrúsúcháin ar leithligh tráth ar tionscnaíodh an t-idirbheart.
Institutions using the Securitisation Internal Ratings Based Approach (SEC-IRBA) or the Securitisation Standardised Approach (SEC-SA) under Subsection 3 shall determine the attachment point (A) and detachment point (D) separately for each of the positions derived in accordance with paragraph 7 as if these had been issued as separate securitisation positions at the time of origination of the transaction.
In “Tuairim ar Láimhseáil Rialála Urrúsuithe Risíochtaí Neamhthuillmheacha” uaidh (“Tuairim ó ÚBE”), chuir an tÚdarás Baincéireachta Eorpach (ÚBE) in iúl go mbíonn ceanglais chaipitil dhíréireacha mar thoradh ar an gcreat stuamachta reatha um urrúsú, mar a leagadh amach é i Rialachán (AE) Uimh. 575/2013, nuair a chuirtear i bhfeidhm é i leith urrúsuithe NPEnna, toisc nach bhfuil Cur Chuige na Rátálacha Inmheánacha i leith an Urrsúsaithe (SEC-IRBA) agus an Cur Chuige Caighdeánaithe Urrúsaithe (SEC-SA) comhsheasmhach le spreagaithe priacal sonracha NPEnna.
In its Opinion on the Regulatory Treatment of Non-Performing Exposure Securitisations (the ‘EBA Opinion’), the European Banking Authority (EBA) pointed out that the current prudential framework for securitisation set out in Regulation (EU) No 575/2013 leads to disproportionate capital requirements when applied to securitisations of NPEs because the Securitisation Internal Ratings Based Approach (SEC-IRBA) and the Securitisation Standardised Approach (SEC-SA) are not consistent with the specific risk drivers of NPEs.