[ESMA 33-128-563 Securitisation Q&A, Q&A 5.3.32]

For the purposes of reporting information for these fields, no additional information is necessary to be provided, beyond the accurate reporting of the applicable field. Nevertheless, to the extent that any competent authority designated in accordance with Article 29 of the Securitisation Regulation decides to follow up and request further information, it cannot be excluded that the rationale for any legislative interpretations made by the originator are requested by the competent authority.