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CP2/26 – Reforms to securitisation requirements

AI Analysis

Executive Summary

CP2/26 is a PRA consultation paper proposing targeted reforms to UK securitisation rules to reduce prescriptiveness and burden while maintaining prudential soundness, building on recent CRR restatements. It matters for compliance professionals as it streamlines due diligence, risk retention, disclosures, and capital treatments, potentially lowering costs for PRA-authorised firms in the securitisation market amid Basel 3.1 implementation. These changes aim to enhance proportionality without compromising investor protection or oversight. #

What Changed

The proposals amend PRA rules and supervisory guidance in the Securitisation Part of the PRA Rulebook, including: - Due diligence: Remove prescriptive verification of credit-granting criteria (Chapter 2 Article 9), risk retention (Chapter 2 Article 6 and Chapter 4), STS criteria, specific information availability, ongoing monitoring lists, stress testing, internal reporting to management, and demonstration of understanding to PRA; replace with proportionate consideration of credit-granting standards. - Risk retention: Introduce a new combined modality merging two existing ones. - Market disclosure (transparency): Streamline for all securitisations; amend underlying documentation, delete PRA templates (use revised FCA Handbook templates), disapply templates for investor reports/inside infor

What You Need To Do

  • Review and respond
  • Gap analysis
  • Coordinate with FCA
  • Policy updates
  • Monitor legislation

Key Dates

18 May 2026 - Consultation response deadline. DEADLINE
1 January 2027 - Expected implementation aligning with Basel 3.1 and CRR restatement (PS3/26), with transitional arrangements to 2030.
Post-SI (TBD) - Changes to repository requirements effective upon HM Treasury Statutory Instrument amending UK Securitisation Regulation 2024.
1 January 2026 - Related CRR/Solvency II restatement (PS12/25) already effective, preserving core securitisation requirements.

Compliance Impact

Urgency: High – Proposals reduce burden (e.g., less prescriptive due diligence, streamlined disclosures) but require immediate review ahead of 18 May 2026 deadline and 1 January 2027 implementation, aligning with Basel 3.1. Non-response risks misaligned systems during CRR restatement transition; benefits include cost savings and proportionality, but firms must validate ongoing compliance with reta

Who is Affected

PRA-authorised persons participating in securitisation as originators, sponsors, original lenders, manufacturers, or investors (e.g., banks, insurers under CRR/Solvency II).Firms with exposures to resecuritisations, single-loan securitisations, or MGS-like loans.CRR firms handling capital/liquidity for securitisation positions.Broader market participants benefiting from reduced public/private distinctions and streamlined reporting.

Summary

Consultation paper 2/26

Relevant Firm Types

BankInsuranceAll Firms
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