The scope of the securitisation [Unless stated otherwise, all terms used in this part are used consistently with the definitions in the Basel framework. A revised Credit risk - securitisation framework was issued in December 2014 (see BCBS, Revisions to the securitisation framework, 11 December 2014) and will come into effect in January 2018, whereas the present Revised Pillar 3 disclosure requirements will come into effect for 2016 year-end reports. For Pillar 3 reports issued from year-end 2016 to 2018, banks must refer to the applicable securitisation framework, ie to 538 to 643 and Annex 7 of the Basel framework; as well as revisions related to securitisation included in Basel 2.5. As of January 2018, banks must refer to the revised framework.] section:

• covers all securitisation exposures [Securitisation refers to the definition of what constitutes a securitisation under the Basel framework. Securitisation exposures correspond to securitisation exposures as defined in the Basel framework. According to this framework, securitisation exposures can include, but are not restricted to, the following: asset-backed securities, mortgage-backed securities, credit enhancements, liquidity facilities, interest rate or currency swaps, credit derivatives and tranched cover as described in paragraph 199 of the Basel II framework. Reserve accounts, such as cash collateral accounts, recorded as an asset by the originating bank must also be treated as securitisation exposures. Securitisation exposures refer to retained or purchased exposures and not to underlying pools.] in Table SEC-A and in templates SEC1 and SEC2;