Control v7364_m on report C14.00 specifies that synthetic senior securitisations qualified for differentiated capital treatment may only include loans to SMEs. In report C13.01, information relating to senior securitisations qualified for differentiated capital treatment is reported in lines r040 to r051. Line r050 is used to report informations related to "GRANDFATHERED SENIOR POSITION IN SME SYNTHETIC SECURITISATIONS" and line r051 is used to report informations related to “SENIOR POSITIONS IN STS ON-BALANCE SHEET SECURITISATIONS” which meet the conditions set out in Articles 270 and 243 of the CRR. In the case of synthetic STS securitisations, according to the article 26a(1) of regulation 2017/2402 “Synthetic securitisations that meet the requirements set out in Articles 26b to 26e shall be considered to be STS on-balance-sheet securitisations.”  , and the article 26b (8) specifies that  “The securitisation shall be backed by a pool of underlying exposures that are homogeneous in terms of asset type, taking into account the specific characteristics relating to the cash flows of the asset type including their contractual, credit-risk and prepayment characteristics. A pool of underlying exposures shall comprise only one asset type.” 

Further, securitisations on corporate loans may meet the conditions of Articles 270(1) and 243(2).