ESMA_QA_1433
27/05/2019
Subject Matter
Annexes 12 and 13: Investor Reports - Interest Collections In The Period
Original question
Should interest penalties be included?
ESMA Answer
27-05-2019
Original language
[ESMA 33-128-563 Securitisation Q&A, Q&A 5.14.11]
Any penalties that are treated as interest payments should be included in this field. Penalties that are treated as fees should not be included in this field.
Status: Answer Published
Additional Information
Level 1 Regulation
Securitisation Regulation (EU) 2017/2402
Topic
Securitisation Disclosure Templates