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 |
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*Net profit or loss |
Table 2 Balance sheet for SPVs in relation to asset backed securities
Year |
Year -1 |
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*Total Assets |
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*Total Liabilities |
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*Financial Assets designated at fair value through profit or loss |
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*Derivative financial assets |
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*Non-financial assets if material to the entity's business |
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*Financial Liabilities designated at fair value through profit or loss |
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*Derivative financial liabilities |