Framework

Overview

The EU Securitisation Regulation

Regulation (EU) 2017/2402 — scope, structure, Level 2/3 architecture and policy outlook.

Structures

True sale

Traditional Securitisation

True sale to a bankruptcy-remote SSPE, financed through the issuance of ABS.

Credit protection

Synthetic Securitisation

Risk transfer through a protection agreement — assets remain with the originator.

Short-term

ABCP Programmes

Asset-backed commercial paper — short-dated funding via bank-sponsored conduits.

Non-performing

NPE Securitisations

Securitising non-performing exposures under the 2021 amendment.

Core obligations

Quality label

The STS Label

Simple, transparent and standardised — criteria and the regulatory capital privilege.

5% rule

Risk Retention

The 5% material net economic interest rule — who retains, how and why.

Disclosure

Transparency & Due Diligence

Mandatory disclosures and the investor's mirror-image due diligence duties.

Policy debate

ESG

Sustainable Securitisation

Green, social and ESG-linked securitisations — Taxonomy, EUGBS and open questions.

Reform

Reform of the EU Framework

Commission proposal (June 2025), Council general approach, Parliament draft report and the road to trilogue.