synthetic form of retention
Defined in Article 1, Commission Delegated Regulation (EU) 2023/2175
Definitions over time (1)
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07/11/2023 – today applies on 12/11/2026 Article 1, Commission Delegated Regulation (EU) 2023/2175 Scope: Whole act
For the purposes of this Regulation, the following definitions shall apply:
‘synthetic form of retention’ means the retention of a material net economic interest through the use of derivative instruments;