ANNEX V
SPECIAL PURPOSE VEHICLES (‘SPVS’) ISSUING ASSET BACKED SECURITIES
— | An entry which is marked with ‘*’ refers to mandatory information or corresponding information where the issuer does not use International Financial Reporting Standards (IFRS). The issuer can use a different title to present substantially the same information as set out in the table, where this alternative title is used in its financial statements.
— | An entry which is marked with ‘#’ denotes that if this information appears elsewhere in the prospectus, it is mandatory.
— | An entry which is marked with ‘~’ in relation to closed end funds refers to investments at fair value through profit or loss at the same date as the date of the net asset value (NAV).
Table 1
Income statement for SPVs in relation to asset backed securities
| Year | Year -1
*Net profit or loss | |
Table 2
Balance sheet for SPVs in relation to asset backed securities
| Year | Year -1
*Total Assets | |
*Total Liabilities | |
*Financial Assets designated at fair value through profit or loss | |
*Derivative financial assets | |
*Non-financial assets if material to the entity’s business | |
*Financial Liabilities designated at fair value through profit or loss | |
*Derivative financial liabilities | |