Europejski Urząd Nadzoru Bankowego, Wytyczne dotyczące kryteriów STS dla sekurytyzacji w bilansie oraz zmieniające Wytyczne EBA/GL/2018/08 i EBA/GL/2018/09 dotyczące kryteriów STS dla sekurytyzacji ABCP i non-ABCP

27 May 2024

EBA/GL/2024/05

Final Report

Guidelines on the STS criteria for on-balance-sheet securitisation and amending Guidelines EBA/GL/2018/08 and EBA/GL/2018/09 on the STS criteria for ABCP and non-ABCP securitisation

The guidelines have been developed in accordance with Article 26a(2) of Regulation (EU) 2017/2402 that entitles the European Banking Authority (EBA) to provide guidelines on the harmonised interpretation and application of the criteria on simplicity, standardisation, transparency and of specific requirements concerning the credit protection agreement, the thirdparty verification agent and the synthetic excess spread, applicable to simple, transparent and standardised (STS) on-balance-sheet securitisation, as set out in Articles 26b to 26e of that Regulation. While addressing the mandate under Article 26a(2) of the SECR, the EBA deemed it necessary to amend the EBA guidelines on STS criteria for asset-backed commercial paper (ABCP) (EBA/GL/2018/08) and non-ABCP...