ESMA_QA_1305
05/10/2020
Subject Matter
COVID-related debt moratoria RREL22; CREL14; CRPL32; AUTL22; CMRL20; CCDL18; LESL21
    (a) Is COVID19-related debt moratoria “Special Schemes” within the meaning of that field (RREL22; CREL14; CRPL32; AUTL22; CMRL20; CCDL18; LESL21)?

    (b) How should the length of a debt moratorium/payment holiday be reported?

    (c) How should the field “Payment Due” (RREL39; CREL105; CRPL50; AUTL37; CMRL36; CCDL28; LESL35; ESTL35) be completed when an underlying exposure is benefitting from a debt moratorium/payment holiday?

    (d) How should the field “Account Status” (RREL69; CREL136; CRPL79; AUTL70; CMRL55; CCDL37; LESL57; ESTL55) be completed when an underlying exposure is benefitting from a debt moratorium/payment holiday?

    (e) Which other fields should be updated, when an underlying exposure is benefitting from a debt moratorium/payment holiday?
    ESMA Answer
    05-10-2020

      [ESMA 33-128-563 Securitisation Q&A, Q&A 5.1.25]

      (a) See Q&A 1306

      (b) See Q&A 1307

      (c) See Q&A 1308

      (d) See Q&A 1309

      (e) See Q&A 1295

      Status: Answer Published

      Additional Information

      Level 1 Regulation
      Securitisation Regulation (EU) 2017/2402
      Topic
      Securitisation Disclosure Templates