The Committee of European Banking Supervisors (CEBS) of the European Union (EU) on 31 December 2010 issued final guidelines (the “Guidelines”) on application of new Article 122a of the Capital Requirements Directive (CRD) (“Article 122a”), which became effective 1 January 2011 for securitisations completed on or after that date (and will apply to existing securitisations with new underlying exposures on or after 1 January 2015).
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