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CRT and SRT trades: an introductory guide for issuers and investors - June 2024

Our new report provides a practical introduction to credit risk transfer (CRT) and significant risk transfer (SRT) trades. It is a comprehensive starting point for new issuers, investors and other stakeholders. While CRT...more

What does Pillar Two mean for structured finance?

Born of the OECD’s base erosion and profit shifting (BEPS) project, the Pillar Two rules introduce a global minimum corporate tax rate of 15% on multinationals of a certain size. The reforms reflect the outcome of an...more

EU Securitisation Regulation: EBA final report on the draft amending RTS on homogeneity standards for STS securitisations...

In February 2023, the European Banking Authority published its final report on the draft amending regulatory technical standards (the draft RTS) relating to the homogeneity requirements for simple, transparent and...more

Temporary recognition of EU STS is being extended until the end of 2024

There are some good news for the temporary recognition of the EU "simple, transparent and standardised" (STS) securitisations in the UK, as the draft regulations published on 5 July 2022 seek to extend this temporary...more

EU Securitisation Regulation – The end of tax notification obligation for European investors in Australian securitisations

On 5 October 2021, some good news for the Australian securitisation market came from the EU following a decision by the Council (linked here) to recognise that Australia has implemented all the necessary tax reforms (in...more

The new EU STS framework for on-balance sheet (synthetic) securitisations

On 16 December 2020, the Council of the European Union published final compromise proposals for a package of measures dubbed the “Capital Markets Recovery Package”, these were adopted by the European Parliament’s Committee on...more

Insights into the European Banking Authority's Significant Risk Transfer report: A clear picture emerges

The EBA’s long-awaited Report on Significant Risk Transfer (SRT) was published on 23 November. The Report builds on the EBA’s 2017 SRT Discussion Paper and subsequent consultation with market participants. This bulletin...more

PRA policy statement published on the revised EU securitisation framework and significant risk transfer

The PRA’s policy relating to the implementation of the Securitisation Regulation is relevant to PRA-authorised firms subject to the CRR and Capital Requirements Directive IV (together CRR firms) and PRA-authorised Solvency II...more

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