(e)

Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (Text with EEA relevance) · European Union

a summary of the credit institution's accounting policies for securitisation activities, including: whether the transactions are treated as sales or financings; the recognition of gains on sales; the key assumptions for valuing retained interests; and the treatment of synthetic securitisations if this is not covered by other accounting policies;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.