As pointed out by the European Supervisory Authority (European Banking Authority) (‘EBA’), established by Regulation (EU) No 1093/2010 of the European Parliament and of the Council [6], in its report on qualifying securitisation of July 2015, empirical evidence on defaults and losses shows that STS securitisations exhibited better performance than other securitisations during the financial crisis, reflecting the use of simple and transparent structures and robust execution practices in STS securitisation which deliver lower credit, operational and agency risks.
Mar a luaigh an tÚdarás Eorpach Maoirseachta (an tÚdarás Baincéireachta Eorpach) (“ÚBE”), a bunaíodh le Rialachán (AE) Uimh. 1093/2010 ó Pharlaimint na hEorpa agus ón gComhairle [6] ina tuarascáil uaidh maidir le hurrúsú cáilitheach Iúil 2015, is léir ó fhianaise eimpíreach ar mhainneachtain agus caillteanais gur fheidhmigh urrúsuithe STC níos fearr ná urrúsuithe eile le linn na géarchéime airgeadais mar gur úsáideadh struchtúir a bhí simplí trédhearcach agus cleachtais forghníomhúcháin láidre in urrúsú STC lena mbaineann priacail níos ísle creidmheasa, oibríochta agus gníomhaireachta.