[ESMA 33-128-563 Securitisation Q&A, Q&A 5.1.8.d]

Yes, all the unique identifiers must be identical across reports, where reports for several ABCP programmes contain information about the same ABCP transaction. The unique ABCP transaction identifier (IVAL2; IVAN2; IVAR1) must be developed in accordance with Article 11(2) of the RTS on disclosure. Where there is more than one “reporting entity” for an ABCP transaction because that transaction is funded by more than one ABCP programme, the LEI of any one of the reporting entities can be used to generate the unique identifier of that ABCP transaction.