Updated 18/09/2024
In force

Version from: 17/09/2020
Amendments
Search within this legal act
PR ToolDelegated Regulation 2019/979
ANNEX V

ANNEX V

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