That requirement should be applicable in all situations where the economic substance of a securitisation is applicable, whatever legal structures or instruments are used.
Ba cheart an ceanglas sin a bheith infheidhme i ngach cás ina bhfuil substaint eacnamaíoch urrúsúcháin infheidhme, is cuma cé na struchtúir dhlíthiúla nó ionstraimí dlí a úsáidtear.