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FPC’s welcoming statement for policy statement (PS) 20/25 – The Strong and Simple Framework: The simplified capital regime for Small Domestic Deposit Takers (SDDTs) – near final

AI Analysis

Executive Summary

The Financial Policy Committee (FPC) welcomes the Prudential Regulation Authority's (PRA) Policy Statement (PS) 20/25, which finalizes the second phase of the "Strong and Simple Framework" by introducing a simplified capital regime for Small Domestic Deposit Takers (SDDTs), alongside liquidity simplifications. This matters because it reduces regulatory burdens, enhances competition among smaller UK banks and building societies, and maintains resilience without full Basel 3.1 standards, with implementation on 1 January 2027. #

What Changed

- Pillar 1 simplifications: Adoption of Basel 3.1 standardised approaches to credit and operational risk; disapplication of due diligence for credit risk, simplifications to market risk, removal of counterparty credit risk and CVA requirements for derivatives (with exceptions), and adjustments to Leverage Ratio and Large Exposures. - Pillar 2A methodologies: Simplifications for credit risk, credit concentration risk (CCoR), and operational risk; amendments to single-name concentration monitoring (cluster limit tightened to 200%, excluding credit institutions); full deduction for certain qualifying holdings, securitisations, and free deliveries. - Capital buffers: Introduction of a new Single Capital Buffer (SCB) replacing the Capital Conservation Buffer (CCoB), Countercyclical Capital Buff

What You Need To Do

  • Assess SDDT eligibility
  • Update capital frameworks
  • ICR transitions
  • Policy and process revisions
  • Supervisory engagement
  • Systems and training

Key Dates

17 January 2025 Deadline for comments on related CP14/24. DEADLINE
28 October 2025 Publication of near-final PS20/25.
1 January 2026 Full Basel 3.1 standards apply to ICR opt-in firms (ICR revoked); some changes to SoP2/23, ICAAP/ILAAP update frequencies effective from PS4/26 publication.
20 January 2026 Publication of final PS4/26 confirming PS20/25; effective date for ICAAP/ILAAP updates (including reverse stress-testing).
1 January 2027 Simplified capital regime for SDDTs takes full effect.

Compliance Impact

Urgency: High – With full implementation on 1 January 2027 (less than 12 months from today), SDDTs face tight timelines for capital recalibrations, ICR exits, and reporting overhauls; missing deadlines risks supervisory intervention or full Basel 3.1 compliance costs. This significantly eases burdens (e.g., simpler buffers, reduced reporting) but requires proactive gap analysis to leverage simplif

Who is Affected

Primarily SDDTs: Smaller, domestic-focused UK banks and building societies meeting scope criteria (finalized in PS15/23), such as non-systemic deposit takers with limited international exposure.Firms currently under the ICR, which is revoked.Broader UK banking sector indirectly, as simplifications promote competition without undermining systemic resilience.

Summary

The Financial Policy Committee (FPC) welcomes today the Prudential Regulation Authority’s (PRA’s) policy statement 20/25 – The Strong and Simple Framework: The simplified capital regime for Small Domestic Deposit Takers (SDDTs) – near-final.

Relevant Firm Types

BankFintech
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