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PS19/25 – Restatement of CRR requirements – 2027 implementation – near-final

AI Analysis

Executive Summary

**PS19/25** is the PRA's near-final policy statement finalizing how remaining Capital Requirements Regulation (CRR) provisions will be restated into the PRA Rulebook, effective January 1, 2027. This represents a critical step in the UK's transition away from assimilated EU law, giving the PRA expanded rule-making authority over UK banks, building societies, and investment firms while introducing targeted policy changes to securitisation, credit risk treatment, and ECAI mapping.

What Changed

The near-final policy confirms and finalizes the following substantive amendments: Securitisation Requirements - Largely preserves current requirements and supervisory expectations with targeted policy changes - Introduces a new formulaic p-factor for the standardised approach to securitisation - Establishes new capital rules for certain mortgage exposures - Clarifies supervisory expectations for unfunded credit protection in synthetic Significant Risk Transfer (SRT) securitisations by adding expectations to SS9/13 Level of Application of CRR Requirements - Restates rules relating to level of application with no significant substantive changes - Confirms near-final policy on counterparty credit risk and settlement risk as proposed in CP13/24 ECAI Mapping - Amends final policy from PS12/

What You Need To Do

  • *Review the final policy statement when published in Q1 2026 to understand specific rule changes applicable to your firm's business model
  • *Assess securitisation impacts
  • *Evaluate mortgage capital treatment
  • *Update ECAI mapping processes
  • *Establish implementation timeline
  • Systems and process updates to reflect restated CRR rules

Key Dates

28 October 2025 - PRA published near-final policy statement PS19/25
Q1 2026 - PRA intends to publish final policies and rule instruments alongside or shortly after final Basel 3.1 package publication
1 January 2026 - Implementation date for certain proposals finalized in PS12/25 (limited scope)
1 January 2027 - Implementation date for policies and requirements in PS19/25 (primary implementation date)

Compliance Impact

Urgency: HIGH

Who is Affected

UK banksBuilding societiesInvestment firmsFirms with securitisation activitiesFirms with significant mortgage lending portfoliosFirms relying on External Credit Assessment Institutions (ECAIs)

Summary

Policy statement 19/25

Relevant Firm Types

BankBroker Dealer
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