ESMA_QA_45
                29/10/2020
          Subject Matter
              Forbearance measures and Underlying Exposure Identifiers
          Original question
The application of restructuring/forbearance measures (e.g. split Balance) on an underlying exposure may result in the origination of two or more new exposure identifiers substituting the original exposure identifier. In such cases the technical rules and validations enforced by the new XML schema (i.e  exposure identifiers must be unique) do not allow linking the Original Underlying Exposure Identifier with the New Underlying Exposure Identifiers since this is not an one-to-one relationship. Please advise on the treatment of these cases. 
      Status: Answer Published
      
Additional Information
Level 1 Regulation
              Securitisation Regulation (EU) 2017/2402
          Level 2 Regulation
              ITS on the format and standardised templates for making available the information and details of a securitisation by the originator, sponsor and SSPE  and associated ANNEXES
          Level 3 Regulation
              Guidelines on securitisation repository data completeness and consistency thresholds
          Topic
              Securitisation Disclosure Templates