In order to simplify the treatment of guarantees of short duration securing up to 80 % of a relatively small loan, this Regulation should provide for a clear rule that is easy to apply and takes into account both the amount of the underlying loan and the duration of the guarantee. This rule should not apply to guarantees on underlying transactions not constituting a loan, such as guarantees on equity transactions.
A fin de simplificar la tramitación de las garantías de corta duración, el presente Reglamento debe establecer una norma clara que sea fácilmente aplicable y tenga en cuenta tanto el importe del préstamo subyacente como la duración de la garantía.