Securitisations the securities of which were issued before 1 January 2019, other than securitisation positions relating to an ABCP transaction or an ABCP programme, shall be considered ‘STS’ provided that:
Measfar gur “STS” iad urrúsuithe ar eisíodh a n-urrúis roimh an 1 Eanáir 2019, seachas suíomhanna urrúsúcháin a bhaineann le hidirbheart nó clár ABCP, más fíor an méid seo a leanas: