PRU 4.14.65

An Authorised Person acting as the Originator and holding in excess of the dealing limits in Rule 4.14.65 must either:

(a) where the holding is less than 10%, deduct from its CET1 Capital the excess over the dealing limit; or
(b) where the holding is greater than 10%, regard the transferred risks associated with the items as being back on its balance sheet.