97. For the purposes of Article 26e(7), point (d), of Regulation (EU) 2017/2402, for the …

For the purposes of Article 26e(7), point (d), of Regulation (EU) 2017/2402, for the originators not using the IRB Approach referred to in Article 143 of Regulation (EU) No 575/2013 the calculation of the ‘one - year expected loss’ should be done in accordan ce with the risk provisioning under the applicable accounting framework or, where that approach results in a loss coverage that is not sufficiently representative of the expected future losses on the securitised exposures, the originator institution should model expected loss amounts based on other internal risk parameters, such as those considered in its internal capital adequacy assessment process (ICAAP), which should be clearly set out in the transaction documentation.

Using the IRB Approach for the purposes of point (c)

1. Overview

1.1 References

• Article 143 Permission to use the IRB Approach

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/