Book traversal links for 3.4 Gain on Sale Related to Securitization Transactions
3.4 Gain on Sale Related to Securitization Transactions
C 52/2017 STA Effective from 1/12/202254.Derecognize in the calculation of CET1 any increase in equity capital resulting from a securitization transaction, such as that associated with expected Future Margin Income (FMI) resulting in a gain-on-sale.