ESMA_QA_1432
26/02/2021
Subject Matter
Annexes 12 and 13: Investor Reports - Principal and Interest Collections in The Period
Original question
(a) Should pre-paid principal be reported in IVSS16 also, or only scheduled?
(b) Should IVSS16 include repurchased amounts?
(c) Should IVSS16 and IVSS17 include principal and interest recoveries respectively?
(b) Should IVSS16 include repurchased amounts?
(c) Should IVSS16 and IVSS17 include principal and interest recoveries respectively?
ESMA Answer
26-02-2021
Original language
[ESMA 33-128-563 Securitisation Q&A, Q&A 5.14.10]
(a) Both scheduled and unscheduled (e.g. via prepayment) principal should be reported in this field.
(b) Yes.
(c) Yes.
Status: Answer Published
Additional Information
Level 1 Regulation
Securitisation Regulation (EU) 2017/2402
Topic
Securitisation Disclosure Templates