It is essential to establish a general and cross-sectorally applicable definition of STS securitisation based on the existing criteria, as well as on the criteria adopted by the Basel Committee on Banking Supervision (BCBS) and the International Organisation of Securities Commissions (IOSCO) on 23 July 2015 for identifying simple, transparent and comparable securitisations in the framework of capital sufficiency for securitisations, and in particular based on the opinion on a European framework for qualifying securitisation published on 7 July 2015 by the European Supervisory Authority (European Banking Authority) (EBA), established by Regulation (EU) No 1093/2010 of the European Parliament and of the Council [9].
Tá sé riachtanach sainmhíniú ginearálta ar urrúsú STS a leagan síos a bheidh infheidhme trasna na n-earnálacha atá bunaithe ar na critéir atá ann cheana, mar aon leis na critéir a ghlac Coiste Basel um Maoirseacht ar Bhaincéireacht (CBMB) agus an Eagraíocht Idirnáisiúnta um Choimisiúin Urrús (IOSCO) an 23 Iúil 2015 maidir le hurrúsuithe simplí trédhearcacha inchomparáide a shainaithint faoi chuimsiú leordhóthanacht chaipitil le haghaidh urrúsuithe, agus go háirithe ar Thuairim an Údaráis Baincéireachta Eorpach (ÚBE), a bunaíodh le Rialachán(AE) Uimh. 1093/2010 ó Pharlaimint na hEorpa agus ón gComhairle [9] maidir le creat Eorpach maidir le hurrúsú cáilitheach a foilsíodh an 7 Iúil 2015.