ESMA_QA_1433

Status: ✅ Answer Published

Link to ESMA Q&A tool: https://www.esma.europa.eu/publications-data/questions-answers/1433

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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: Annexes 12 and 13: Investor Reports - Interest Collections In The Period

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Question

Submission Date: 27 May 2019

Should interest penalties be included?

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ESMA Answer

Answer Date: 27-05-2019

[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.

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