9. For the purposes of Article 26b(3) of Regulation (EU) 2017/2402, the term balance sheet should …

For the purposes of Article 26b(3) of Regulation (EU) 2017/2402, the term balance sheet should be interpreted as the accounting balance sheet of the originator or of an entity that belongs to the same group as the originator.

No double hedging (Article 26b(4) of Regulation (EU) 2017/2402)

Hedge beyond the protection obtained through the credit protection agreement

1. Overview

1.1 References

• Article 26b 3.
• Article 26b 4.

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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