1. The instruments referred to in Article 1 are financial instruments and the provisions of the Legislative Decree No. 58 of 24th February 1998, setting-forth the consolidated text in respect of financial matters, are applicable.
2. The assignee or the company issuing the instruments, if different from the assignee, prepares the information memorandum.
3. In the event that the financial instruments object of the securitisation transactions shall be offered to professional investors, the information memorandum shall contain the following indications:
a) the assignor, the assignee company, the terms and conditions of the transaction having reference to the credits and the instruments issued for the financing thereof;
