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Article 26 β Programme-level requirements β¬ οΈ | β‘οΈ Article 26b β Requirements relating to simplicity
ArticleΒ 26a - Simple, transparent and standardised on-balance-sheet securitisations
1.
Synthetic securitisations that meet the requirements set out in Articles 26b to 26e shall be considered to be STS on-balance-sheet securitisations.
2.
EBA, in close cooperation with ESMA and EIOPA, may adopt, in accordance with 2010, guidelines and recommendations on the harmonised interpretation and application of the requirements set out in Articles 26b to 26e of this Regulation.