ESMA_QA_1365
28/05/2020
Subject Matter
Date of Restructuring
Original question
With respect to the dates at which the underlying exposure has been restructured, is there a certain time frame for which this assessment is made (e.g. 3 years in line with credit impaired obligors)?
ESMA Answer
28-05-2020
Original language
[ESMA 33-128-563 Securitisation Q&A, Q&A 5.3.31]
There is no time after which this field does not have to populated. If the underlying exposure has been restructured in the past then it must be completed accordingly.
Status: Answer Published
Additional Information
Level 1 Regulation
Securitisation Regulation (EU) 2017/2402
Topic
Securitisation Disclosure Templates