On 25 June 2024, there was published in the Official Journal of the EU (OJ), Commission Delegated Regulation (EU) 2024/1780 of 13 March 2024 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying the conditions under which institutions are allowed to calculate KIRB in relation to the underlying exposures of a securitisation transaction.

The Commission Delegated Regulation specifies the conditions that allow institutions to calculate the capital requirements of the securitised exposures (KIRB) in accordance with the purchased receivables approach under Article 255 of the Capital Requirements Regulation.

The Commission Delegated Regulation enters into force on the twentieth day following its publication in the OJ.