Regulation N° 2021-03 of 4 June 2021 amending the ANC regulation N°2016-02 relating to the annual financial statements of securitisation entities
ANC’s Board reintroduced in Regulation ANC n°2016-02, the provisions about the accounting treatment of borrowing and lending securities. These provisions, to which the regulation previously referred, were mentioned in monetary and financial code from which they had been repealed as of 30 December 2020
Regulation
Regulation and related commentaries