ESMA_QA_1341

Status: ✅ Answer Published

Link to ESMA Q&A tool: https://www.esma.europa.eu/publications-data/questions-answers/1341


Regulatory Context

Regulation : SECR

Level 1 Regulation: Securitisation Regulation (EU) 2017/2402

Level 2 Regulation: No information available

Level 3 Regulation: No information available

Topic: Securitisation Disclosure Templates

Subject Matter: Redemption Date


Question

Submission Date: 15 November 2019

How should the ‘Redemption Date’ field be completed for active and inactive underlying exposures? (RREL9; CREL11; CRPL9; AUTL9; CMRL9; LESL9; ESTL9)


ESMA Answer

Answer Date: 15-11-2019

[ESMA 33-128-563 Securitisation Q&A, Q&A 5.3.3] In the event that an underlying exposure is an active underlying exposure as defined in the RTS on disclosure, then the Redemption Date field should be completed with ‘ND5’. This is because the underlying exposure has not been redeemed nor has completed had a recovery process completed. In the event that an underlying exposure is an inactive underlying exposure as defined in the RTS on disclosure, the Redemption Date field should be completed in the following manner:

If the underlying exposure has been redeemed (i.e. fully paid back as set out in the contractual terms of the underlying exposure, including prepayments), then the Redemption Date field should be completed with the date at which the redemption occurred. If the underlying exposure has defaulted and the recovery process is now completed, then the Redemption Date field should be completed with the date at which the recovery process was completed. In all other cases for the underlying exposure becoming inactive (e.g. repurchases, substitutions, etc.), the Redemption Date field should be completed with ‘ND5’.


This document was automatically extracted from the ESMA EMIR Q&A database.