Europejski Urząd Nadzoru Bankowego, Sprawozdanie końcowe w sprawie projektu standardów technicznych określających jednorodność ekspozycji bazowych w sekurytyzacji STS na podstawie art. 20 ust. 14 i art. 26b ust. 13 rozporządzenia (UE) 2017/2402, zmienionego przez rozporządzenie (UE) 2021/557

The Capital Markets Recovery Package amended the Securitisation Regulation to also include Simple, Transparent and Standardised (STS) requirements for on-balance-sheet securitisations, thereby extending the STS framework to synthetic securitisations. As part of this change, EBA is mandated to develop, in close cooperation with the European Securities and Market Authority (ESMA) and the European Insurance and Occupational Pensions Authority (EIOPA) draft regulatory technical standards (RTS) further specifying which underlying exposures are deemed to be homogeneous as part of the simplicity requirements. A similar mandate was also part of the original STS framework for non-ABCP and ABCP securitisation and the corresponding Delegated...