Version in force , Modified +232 −27§
Amended by Regulation (EU) 2024/1623 32024R1623 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2024/2987 32024R2987 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2024/2795 32024R2795 on EUR-Lex (external, EUR-Lex)
Explanation, written by a model and checked against the cited text
Paragraph 2 no longer refers to exposures in the form of units or shares in CIUs described in points (g) and (h) of Article 150(1), and instead refers to equity exposures underlying units or shares in CIUs to entities whose credit obligations are assigned a 0% risk weight under the Chapter, including certain publicly sponsored entities, as well as equity exposures referred to in Article 133(5).
The closing reference to applying the treatment in Article 133 is retained, but it now attaches to those equity exposures rather than to the previously described CIU unit or share exposures.
Cited: Art. 132b, v2 (external, EUR-Lex) · Art. 132b, v1 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
Previous version, in force 9 July 2024 02013R0575-20240709 → this version, in force 1 January 2025 02013R0575-20250101
Article 132b
Exclusions from the approaches for calculating risk-weighted exposure amounts of CIUs
1. Institutions may exclude from the calculations referred to in Article 132 Common Equity Tier 1, Additional Tier 1, Tier 2 instruments and eligible liabilities instruments held by a CIU which institutions shall deduct in accordance with Article 36(1) and Articles 56, 66 and 72e respectively.
2. Institutions may exclude from the calculations referred to in Article 132 equity exposures underlying exposures in the form of units or shares in CIUs to entities whose credit obligations are assigned a 0 % risk weight under this Chapter, including those publicly sponsored entities where a 0 % risk weight can be applied, and equity exposures referred to in points (g) and (h) of Article 150(1) 133(5), and instead apply the treatment set out in Article 133 to those equity exposures.