This report focuses on the linkages between the due diligence requirements which apply to investors and the disclosure requirements which apply to the issuer, originator and sponsor. This is in order to highlight whether investors are effectively protected and whether the supervision framework is appro-priate to support the redevelopment of the securitisation in the EU sought by market participants and EU policymakers. To this end, the report addresses the following issues:
i) the nature and content of the due diligence and disclosure requirements,
ii) the parties to which the disclosure and due diligence requirements apply
iii) the methods used for the adequate disclosure, reporting and enforcement in cases of non-compliance.
The report also covers a number of other transversal issues, such as the differences in the definitions of securitisation across EU legislative texts.
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