are on its balance sheet; and
a loan entered into; or
a securitisation position originated; or
- (c) 3
on or after 26 April 2014; and
calculated in accordance with MIPRU 4.2A.
Any arrangements entered into on or after 26 April 20142 which increase the amount of a loan already advanced or change the security to a loan already advanced or change the contractual terms (other than if the firm is exercising forbearance) of a loan already advanced will be subject to the credit risk capital requirement under MIPRU 4.2A.4R (2)(a) provided that, where the arrangements only increase the amount of a loan already advanced, such requirement shall only apply to the amount of such increase.
arrangements made as a result of forbearance procedures, including:
For the purposes of applying a risk weight, the exposure value must be multiplied by the risk weight determined in accordance with MIPRU 4.2A.10 R, MIPRU 4.2A.10A R, MIPRU 4.2A.10B R, 3MIPRU 4.2A.11 R, MIPRU 4.2A.12 R or 3MIPRU 4.2A.17 R, unless it is deducted from capital resources under MIPRU 4.4.4 R or MIPRU 4.2BA3.
3The application of risk weights must be based on the exposure class to which the exposure is assigned and, to the extent specified in MIPRU 4.2BA and MIPRU 4.2F (Exposures and risk weights), its credit quality.