(j)

a summary of the institution's accounting policies for securitisation activities, including: whether the transactions are treated as sales or financings; the recognition of gains on sales; the methods, key assumptions, inputs and changes from the previous period for valuing securitisation positions; the treatment of synthetic securitisations if not covered by other accounting policies; how assets awaiting securitisation are valued and whether they are recorded in the institution's non-trading book or the trading book; policies for recognising liabilities on the balance sheet for arrangements that could require the institution to provide financial support for securitised assets;

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.