ESMA Leasing Exposures Table
Table Fields
| Field | Type | Definition |
|---|---|---|
| ESMA Leasing.Exposures.Unique Identifier | ALPHANUM-28 | The unique identifier assigned by the reporting entity according to Article 11(1) of the Commission Delegated Regulation (EU) …/… [include full reference to the disclosure RTS]. |
| ESMA Leasing.Exposures.Original Underlying Exposure Identifier | ALPHANUM-1000 | Unique underlying exposure identifier. The identifier must be different from any external identification number, in order to ensure anonymity of the obligor. The reporting entity shall not amend this unique identifier. |
| ESMA Leasing.Exposures.New Underlying Exposure Identifier | ALPHANUM-1000 | If the original identifier in field LESL2 cannot be maintained in this field enter the new identifier here. If there has been no change in the identifier, enter the same identifier as in LESL2. The reporting entity shall not amend this unique identifier. |
| ESMA Leasing.Exposures.Original Obligor Identifier | ALPHANUM-1000 | Original unique obligor identifier. The identifier must be different from any external identification number, in order to ensure anonymity of the obligor. The reporting entity shall not amend this unique identifier. |
| ESMA Leasing.Exposures.New Obligor Identifier | ALPHANUM-1000 | If the original identifier in field LESL4 cannot be maintained in this field enter the new identifier here. If there has been no change in the identifier, enter the same identifier as in LESL4. The reporting entity shall not amend this unique identifier. |
| ESMA Leasing.Exposures.Data Cut-Off Date | DATEFORMAT | The data cut-off date for this data submission. |
| ESMA Leasing.Exposures.Pool Addition Date | DATEFORMAT | The date that the underlying exposure was transferred to the SSPE. For all underlying exposures in the pool as at the cut-off date in the first report submitted to the securitisation repository, if this information is not available then enter the later of: (i) the closing date of the securitisation, and (ii) the origination date of the underlying exposure. |
| ESMA Leasing.Exposures.Date Of Repurchase | DATEFORMAT | Date on which the underlying exposure was repurchased from the pool. |
| ESMA Leasing.Exposures.Redemption Date | DATEFORMAT | Date on which account redeemed or (for defaulted underlying exposures) the date that the recovery process was completed. |
| ESMA Leasing.Exposures.Geographic Region - Obligor | NUTS | The geographic region (NUTS3 classification) where the obligor is located. Where no NUTS3 classification has been produced by Eurostat (e.g. a non-EU jurisdiction), enter the two-digit country code in {COUNTRYCODE_2} format followed by 'ZZZ'. |
| ESMA Leasing.Exposures.Geographic Region Classification | YEAR | Enter the year of the NUTS3 classification used for the Geographic Region fields, e.g. 2013 for NUTS3 2013. All geographic region fields must use the same classification consistently for each underlying exposure and across all underlying exposures in the data submission. For example, reporting using NUTS3 2006 for some geographic fields relating to a given underlying exposure and reporting using NUTS3 2013 for other fields relating to the same exposure is not allowed. In the same way, reporting geographic region fields using NUTS3 2006 for some underlying exposures and reporting geographic region fields using NUTS3 2013 for other underlying exposures in the same data submission is not allowed. |
| ESMA Leasing.Exposures.Credit Impaired Obligor | Y/N | Confirm that, pursuant to Article 20(11) of Regulation (EU) 2017/2402, at the time that this underlying exposure was selected for transfer to the SSPE, the exposure was neither in default within the meaning of Article 178(1) of Regulation (EU) No 575/2013 nor constituted an exposure to a credit-impaired debtor or guarantor, who, to the best of the originator’s or original lender’s knowledge:
(a) has been declared insolvent or had a court grant his creditors a final non-appealable right of enforcement or material damages as a result of a missed payment within three years prior to the date of origination or has undergone a debt restructuring process with regard to his non-performing exposures within three years prior to the date of transfer or assignment of the underlying exposures to the SSPE, except if: (i) a restructured underlying exposure has not presented new arrears since the date of the restructuring, which must have taken place at least one year prior to the date of transfer or assignment of the underlying exposures to the SSPE; and (ii) the information provided by the originator, sponsor and SSPE in accordance with points (a) and (e)(i) of the first subparagraph of Article 7(1) explicitly sets out the proportion of restructured underlying exposures, the time and details of the restructuring as well as their performance since the date of the restructuring; (b) was, at the time of origination, where applicable, on a public credit registry of persons with adverse credit history or, where there is no such public credit registry, another credit registry that is available to the originator or original lender; or (c) has a credit assessment or a credit score indicating that the risk of contractually agreed payments not being made is significantly higher than for comparable exposures held by the originator which are not securitised. Restructuring refers to any changes made to the contractual terms of the underlying exposure agreement due to forbearance, including payment holidays, arrears capitalisation, change of interest rate basis or margins, fees, penalties, maturity and/or other generally-accepted measures of restructuring under forbearance. |
| ESMA Leasing.Exposures.Obligor Basel III Segment | LIST | Obligor Basel III Segment
|
| ESMA Leasing.Exposures.Customer Type | LIST | Customer type at origination
|
| ESMA Leasing.Exposures.NACE Industry Code | NACE | Lessee industry NACE Code, as set out in Regulation (EC) No 1893/2006 (or as otherwise amended). |
| ESMA Leasing.Exposures.Enterprise Size | LIST | Classification of enterprises by size, in accordance with the Annex to Commission Recommendation 2003/361/EC
|
| ESMA Leasing.Exposures.Revenue | MONETARY | Annual sales volume net of all discounts and sales taxes of the obligor in accordance with Recommendation 2003/361/EC. Equivalent to the concept of ‘total annual sales’ in Article 153(4) of Regulation (EU) No 575/2013.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Financial Statement Currency | CURRENCYCODE_3 | The reporting currency of the financial statements. |
| ESMA Leasing.Exposures.Product Type | LIST | The classification of the underlying exposure, per lessor's definitions
|
| ESMA Leasing.Exposures.Syndicated | Y/N | Is the underlying exposure syndicated? |
| ESMA Leasing.Exposures.Special Scheme | ALPHANUM-10000 | If the underlying exposure is governed by any special public sector arrangement, enter the full name (without abbreviations) of the arrangement here. |
| ESMA Leasing.Exposures.Origination Date | DATEFORMAT | Date of original lease advance. |
| ESMA Leasing.Exposures.Maturity Date | DATEFORMAT | The date of maturity of the underlying exposure or expiry of the lease. |
| ESMA Leasing.Exposures.Original Term | INTEGER-9999 | Original contractual term (number of months) at the origination date. |
| ESMA Leasing.Exposures.Origination Channel | LIST | Origination channel of the underlying exposure
|
| ESMA Leasing.Exposures.Currency Denomination | CURRENCYCODE_3 | The underlying exposure currency denomination. |
| ESMA Leasing.Exposures.Original Principal Balance | MONETARY | Original Principal (or discounted) lease balance (inclusive of capitalised fees) at origination. This is referring to the balance of the lease at the origination date, not the date of the underlying exposure’s sale to the SSPE or the closing date of the securitisation.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Current Principal Balance | MONETARY | Obligor's lease or discounted lease balance outstanding as of the data cut-off date. This shall include any amounts that are secured against the asset. For example if fees have been added to the balance and are part of the principal in the securitisation these shall be added. Exclude any interest arrears or penalty amounts.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Purchase Price | PERCENTAGE | Enter in the price, relative to par, at which the underlying exposure was purchased by the SSPE. Enter in 100 if no discounting was applied. |
| ESMA Leasing.Exposures.Securitised Residual Value | MONETARY | Residual value amount which has been securitised only.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Amortisation Type | LIST | Type of amortisation of the underlying exposure including principal and interest
|
| ESMA Leasing.Exposures.Principal Grace Period End Date | DATEFORMAT | If applicable as at the data cut-off date, indicate the principal grace period end date. |
| ESMA Leasing.Exposures.Scheduled Principal Payment Frequency | LIST | Frequency of principal payments due, i.e. period between payments
|
| ESMA Leasing.Exposures.Scheduled Interest Payment Frequency | LIST | Frequency of interest payments due, i.e. period between payments
|
| ESMA Leasing.Exposures.Payment Due | MONETARY | This is the next contractual payment due by the obligor according to the payment frequency of the underlying exposure.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Current Interest Rate | PERCENTAGE | Total gross current interest rate or discount rate applicable to the underlying exposure. Rates calculated on a period-by-period basis must be annualised. |
| ESMA Leasing.Exposures.Current Interest Rate Index | LIST | The base reference interest index currently applicable (the reference rate off which the interest rate is set)
|
| ESMA Leasing.Exposures.Current Interest Rate Index Tenor | LIST | Tenor of the current interest rate index
|
| ESMA Leasing.Exposures.Current Interest Rate Margin | PERCENTAGE | Current interest rate margin of the floating-rate underlying exposure over (or under, in which case input as a negative) the index rate. |
| ESMA Leasing.Exposures.Interest Rate Reset Interval | INTEGER-9999 | Number of months between each interest rate reset date on the underlying exposure. |
| ESMA Leasing.Exposures.Interest Rate Cap | PERCENTAGE | Maximum rate that the obligor must pay on a floating rate lease as required under the terms of the underlying exposure agreement. |
| ESMA Leasing.Exposures.Interest Rate Floor | PERCENTAGE | Minimum rate that the obligor must pay on a floating rate lease as required under the terms of the lease agreement. |
| ESMA Leasing.Exposures.Number Of Payments Before Securitisation | INTEGER-9999 | Enter the number of payments made prior to the exposure being transferred to the securitisation. |
| ESMA Leasing.Exposures.Percentage Of Prepayments Allowed Per Year | PERCENTAGE | Percentage amount of pre-payments allowed under the product per year. This is for underlying exposures that allow a certain threshold of pre-payments (i.e. 10%) before charges are incurred. |
| ESMA Leasing.Exposures.Prepayment Lock-Out End Date | DATEFORMAT | The date after which the lender allows prepayment of the underlying exposure. |
| ESMA Leasing.Exposures.Prepayment Fee | MONETARY | Amount collected from the obligor as the fee/penalty due for making prepayments as required under the terms of the underlying exposure agreement. This is not intended to include any amounts paid as a "break cost" to make up interest payments up to the lease Payment Date.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Prepayment Fee End Date | DATEFORMAT | The date after which the lender allows prepayment of the underlying exposure without requirement for a prepayment fee to be paid. |
| ESMA Leasing.Exposures.Prepayment Date | DATEFORMAT | The latest date on which an unscheduled principal payment was received. |
| ESMA Leasing.Exposures.Cumulative Prepayments | MONETARY | Total prepayments collected as at the data cut-off date (prepayments defined as unscheduled principal payment) since the underlying exposure origination date
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Option To Buy Price | MONETARY | The amount the lessee has to pay at the end of the lease in order to take ownership of the asset, other than the payment referred to in LESL30.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Down Payment Amount | MONETARY | Amount of deposit/down payment on origination of the underlying exposure (this shall include the value of traded-in equipment etc.).
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Current Residual Value Of Asset | MONETARY | Most recent forecast residual value of the asset at the end of the lease term. If no update has been performed, enter the original estimated residual value.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Date Of Restructuring | DATEFORMAT | Enter the date at which the underlying exposure has been restructured. Restructuring refers to any changes made to the contractual terms of the underlying exposure agreement due to forbearance, including payment holidays, arrears capitalisation, change of interest rate basis or margins, fees, penalties, maturity and/or other generally-accepted measures of restructuring under forbearance.
In the event of multiple dates, all dates must be provided according to the XML schema. |
| ESMA Leasing.Exposures.Date Last In Arrears | DATEFORMAT | Date the obligor was last in arrears. |
| ESMA Leasing.Exposures.Arrears Balance | MONETARY | Current balance of arrears, which is defined as:
Total payments due to date PLUS any amounts capitalised PLUS any fees applied to the account LESS total payments received to date. If no arrears then enter 0. Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Number Of Days In Arrears | INTEGER-9999 | Number of days this underlying exposure is in arrears (either interest or principal and, if different, the higher number of the two) as at the data cut-off date. |
| ESMA Leasing.Exposures.Account Status | LIST | Current status of the underlying exposure that has been securitised
Restructuring refers to any changes made to the contractual terms of the underlying exposure agreement due to forbearance, including payment holidays, arrears capitalisation, change of interest rate basis or margins, fees, penalties, maturity, and/or other generally-accepted measures of restructuring under forbearance. |
| ESMA Leasing.Exposures.Reason for Default or Foreclosure | LIST | If the underlying exposure is in default as per Article 178 of Regulation (EU) No 575/2013, select the appropriate reason
|
| ESMA Leasing.Exposures.Default Amount | MONETARY | Total gross default amount before the application of sale proceeds and recoveries. If not in default, enter 0.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Default Date | DATEFORMAT | The date of default. |
| ESMA Leasing.Exposures.Allocated Losses | MONETARY | The allocated losses to date, net of fees, accrued interest etc. after application of sale proceeds (excluding prepayment charge if subordinate to principal recoveries). Show any gain on sale as a negative number. Should reflect most recent situation as at the data cut-off date, i.e. as recoveries are collected and the work out process progresses.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Cumulative Recoveries | MONETARY | Total recoveries (regardless of their source) on the (defaulted/charged-off/etc.) debt, net of costs. Include all sources of recoveries here, not just proceeds from the disposal of any collateral.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Recovery Source | LIST | The source of the recoveries
|
| ESMA Leasing.Exposures.Deposit Amount | MONETARY | The sum of all obligor amounts held by the originator or seller that are potentially off-settable against the underlying exposure balance, excluding the benefit of any national deposit compensation scheme. To prevent double-counting, this shall be capped at the lower of (1) the deposit amount, and (2) the maximum potential off-settable amount at the obligor-level (i.e. not underlying exposure-level) within the pool.
Use the same currency denomination as that used for this underlying exposure. If an obligor has more than one underlying exposure outstanding in the pool, then this field shall be completed for each underlying exposure, and it is up to the discretion of the reporting entity to decide to allocate the deposit amount across each of the underlying exposure, subject to the above-mentioned cap and so long as the total entries for this field across the multiple underlying exposures adds up to the accurate amount. For example, if Obligor A has deposit balance of €100, and two underlying exposures outstanding in the pool of: underlying exposure 1 €60 and underlying exposure 2 €75. This field could be completed as either underlying exposure 1 - €60 and underlying exposure 2 - €40, or underlying exposure 1 - €25 and underlying exposure 2 €75 (i.e. the relative entries for this field in each underlying exposure is capped at €60 for underlying exposure 1 and at €75 for underlying exposure 2 and the sum of the values across underlying exposure 1 and underlying exposure 2 must equal €100). Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Geographic Region - Collateral | NUTS | The geographic region (NUTS3 classification) where the asset is located. Where no NUTS3 classification has been produced by Eurostat (e.g. a non-EU jurisdiction), enter the two-digit country code in {COUNTRYCODE_2} format followed by 'ZZZ'. |
| ESMA Leasing.Exposures.Manufacturer | ALPHANUM-100 | Name of the asset manufacturer. |
| ESMA Leasing.Exposures.Model | ALPHANUM-100 | Name of the asset/model. |
| ESMA Leasing.Exposures.Year Of Manufacture / Construction | YEAR | Year of manufacture. |
| ESMA Leasing.Exposures.New Or Used | LIST | Condition of asset at point of underlying exposure origination
|
| ESMA Leasing.Exposures.Original Residual Value Of Asset | MONETARY | The estimated residual value of the asset at the date of underlying exposure origination.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Collateral Type | LIST | The primary (in terms of value) type of asset securing the underlying exposure
|
| ESMA Leasing.Exposures.Original Valuation Amount | MONETARY | Valuation of asset at underlying exposure origination.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Original Valuation Method | LIST | The method of calculating the value of the asset at the time of underlying exposure origination
|
| ESMA Leasing.Exposures.Original Valuation Date | DATEFORMAT | Date of asset valuation at origination. |
| ESMA Leasing.Exposures.Current Valuation Amount | MONETARY | Latest asset valuation. If no revaluation has occurred since origination, enter original valuation.
Include the currency in which the amount is denominated, using {CURRENCYCODE_3} format. |
| ESMA Leasing.Exposures.Current Valuation Method | LIST | The method of calculating the most recent value of the asset. If no revaluation has occurred since origination, enter original valuation type
|
| ESMA Leasing.Exposures.Current Valuation Date | DATEFORMAT | Date of latest asset valuation. If no revaluation has occurred since origination, enter original valuation date. |
| ESMA Leasing.Exposures.Number Of Leased Objects | INTEGER-9999 | The number of individual assets covered by this underlying exposure. |
| ESMA Leasing.Exposures.Original Lender Name | ALPHANUM-100 | Give the full legal name of the original lender. Where a Legal Entity Identifier (LEI) is available in the Global Legal Entity Foundation (GLEIF) database, the name entered shall match the name associated with the LEI. |
| ESMA Leasing.Exposures.Original Lender Legal Entity Identifier | LEI | Provide the Legal Entity Identifier (as specified in the Global Legal Entity Foundation (GLEIF) database) of the original lender.
Where no Legal Entity Identifier is available, enter ND5. |
| ESMA Leasing.Exposures.Original Lender Establishment Country | COUNTRYCODE_2 | Country where the original lender is established. |
| ESMA Leasing.Exposures.Originator Name | ALPHANUM-100 | Give the full legal name of the underlying exposure originator. Where a Legal Entity Identifier (LEI) is available in the Global Legal Entity Foundation (GLEIF) database, the name entered shall match the name associated with the LEI. |
| ESMA Leasing.Exposures.Originator Legal Entity Identifier | LEI | Provide the Legal Entity Identifier (as specified in the Global Legal Entity Foundation (GLEIF) database) of the underlying exposure originator. |
| ESMA Leasing.Exposures.Originator Establishment Country | COUNTRYCODE_2 | Country where the underlying exposure originator is established. |
Disclaimer
- This text is generated automatically. Do not edit manually!
- This information is provided as is. Refer to the ESMA Securitisation Template for pointers to definitive instructions
