ANNEX V - SPECIAL PURPOSE VEHICLES (‘SPVS’) ISSUING ASSET BACKED SECURITIES
Info
🔗 Back to Summary. 🇫🇷 French Version: 2019R0979_FR.V. Back to Summary of LVL1. Link to the PDF. Direct link to EUR-LEX.
Article IIII – INSURANCE COMPANIES (EQUITY AND NON-EQUITY SECURITIES) ⬅️ | ➡️ Article VI – CLOSED END FUNDS
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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.
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An entry which is marked with ‘#’ denotes that if this information appears elsewhere in the prospectus, it is mandatory.
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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# Table 1 in anx_I
| Year | Year -1 | Year -2 | Interim | Comparative interim from same period in prior year | |
|---|---|---|---|---|---|
| *Total revenue | |||||
| *Operating profit/loss or another similar measure of financial performance used by the issuer in the financial statements | |||||
| *Net profit or loss (for consolidated financial statements net profit or loss attributable to equity holders of the parent) | |||||
| year on year revenue growth | |||||
| operating profit margin | |||||
| net profit margin | |||||
| earnings per share |
Table 2 in anx_I
| Year | Year -1 | Year -2 | Interim | |
|---|---|---|---|---|
| *Total assets | ||||
| *Total equity | ||||
| net financial debt (long term debt plus short term debt minus cash) |
Table 3 in anx_I
| Year | Year -1 | Year -2 | Interim | Comparative interim from same period in prior year | |
|---|---|---|---|---|---|
| *Relevant net Cash flows from operating activities and/or cash flows from investing activities and/or cash from financing activities |
Table 1 in anx_II
| Year | Year -1 | Interim | Comparative interim from same period in prior year | |
|---|---|---|---|---|
| *Operating profit/loss or another similar measure of financial performance used by the issuer in the financial statements |
Table 2 in anx_II
| Year | Year -1 | Interim | |
|---|---|---|---|
| *Net financial debt (long term debt plus short term debt minus cash) | |||
| current ratio (current assets/current liabilities) | |||
| debt to equity ratio (total liabilities/total shareholder equity) | |||
| interest cover ratio (operating income/interest expense) |
Table 3 in anx_II
| Year | Year -1 | Interim | Comparative interim from same period in prior year | |
|---|---|---|---|---|
| *Net Cash flows from operating activities | ||||
| *Net Cash flows from financing activities | ||||
| *Net Cash flow from investing activities |
Table 1 in anx_III
| Year | Year -1 | Year -2(1) | Interim | Comparative interim from same period in prior year | |
|---|---|---|---|---|---|
| *Net interest income (or equivalent) | |||||
| *Net fee and commission income | |||||
| *Net impairment loss on financial assets | |||||
| *Net trading income | |||||
| *Measure of financial performance used by the issuer in the financial statements such as operating profit | |||||
| *Net profit or loss (for consolidated financial statements net profit or loss attributable to equity holders of the parent) | |||||
| earnings per share (for equity issuers only) | |||||
| (1)Please indicate the key financial information for the number of years for which the relevant information requirement applies pursuant to Delegated Regulation 2019/980. |
Table 2 in anx_III
| Year | Year -1 | Year -2(1) | Interim | value as outcome from the most recent Supervisory Review and Evaluation Process (‘SREP’) | |
|---|---|---|---|---|---|
| *Total assets | |||||
| *Senior debt | |||||
| *Subordinated debt | |||||
| *Loans and receivables from customers (net) | |||||
| *Deposits from customers | |||||
| *Total equity | |||||
| non performing loans (based on net carrying amount)/Loans and receivables) | |||||
| common Equity Tier 1 capital (CET1) ratio or other relevant prudential capital adequacy ratio depending on the issuance | |||||
| total Capital Ratio | |||||
| leverage Ratio calculated under applicable regulatory framework | |||||
| (1)Please indicate the key financial information for the number of years for which the relevant information requirement applies pursuant to Delegated Regulation 2019/980. |
Table 1 in anx_IV
| Year | Year -1 | Year -2(1) | Interim | Comparative interim from same period in prior year | |
|---|---|---|---|---|---|
| *Net premiums | |||||
| *Net benefits and claims | |||||
| *Earnings before tax | |||||
| *Operating profit (distinguishing between life and non-life insurance) | |||||
| *Net profit or loss (for consolidated financial statements net profit or loss attributable to equity holders of the parent) | |||||
| year on year revenue growth (net premiums) | |||||
| earnings per share (for equity issuers only) | |||||
| (1)Please indicate the key financial information for the number of years for which the relevant information requirement applies pursuant to Delegated Regulation 2019/980. |
Table 2 in anx_IV
| Year | Year -1 | Year -2(1) | Interim | |
|---|---|---|---|---|
| *Investments including financial assets related to unit linked contracts | ||||
| *Total assets | ||||
| *Insurance contract liabilities | ||||
| *Financial liabilities | ||||
| *Total liabilities | ||||
| *Total equity | ||||
| solvency Cover Ratio (Solvency II ratio — SII ratio) or other relevant other relevant prudential capital requirement ratio depending on the issuance | ||||
| loss ratio | ||||
| combined ratio (claims + expenses/premiums for the period) | ||||
| (1)Please indicate the key financial information for the number of years for which the relevant information requirement applies pursuant to Delegated Regulation 2019/980. |
Table 1 in anx_V
| Year | Year -1 | |
|---|---|---|
| *Net profit or loss |
Table 2 in anx_V
| 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 |
Table 1 in anx_VI
| Share Class | Total NAV | No. of shares/units | ~NAV/share or Market price/share/unit | historical performance of the fund |
|---|---|---|---|---|
| A | XXX | XX | X | |
| Overall Total | Overall Total |
Table 2 in anx_VI
| Year | Year -1 | Year -2 | Interim | Comparative interim from same period in prior year | |
|---|---|---|---|---|---|
| *Total net Income/Net investment Income or total income before operating expenses | |||||
| *Net Profit/(Loss) | |||||
| *Performance fee (accrued/paid) | |||||
| *Investment management fee (accrued/paid) | |||||
| *Any other material fees (accrued/paid) to service providers | |||||
| earnings per share |
Table 3 in anx_VI
| Year | Year -1 | Year -2 | Interim | |
|---|---|---|---|---|
| *Total Net Assets | ||||
| leverage ratio |
Table 1 in anx_VII
| Number | Field | Content to be reported | Format and Standard to be used for reporting |
|---|---|---|---|
| 1. | National identifier | Unique identifier of the uploaded record, assigned by the sending NCA | {ALPHANUM-50} |
| 2. | Related national identifier | Unique identifier of the record to which the uploaded record relates, assigned by the sending NCANot reported in case the related national identifier is not applicable | {ALPHANUM-50} |
| 3. | Sending Member State | Country code of the Member State which approved the uploaded record or with which the uploaded record was filed | {COUNTRYCODE_2} |
| 4. | Receiving Member State(s) | Country code of the Member State(s) to which uploaded record is to be notified or communicatedWhen multiple Member States shall be communicated, field 4 shall be reported as many times as necessary | {COUNTRYCODE_2} |
| 5. | Document type | The type of uploaded document(s) | Choice from list of predefined fields:— ‘BPFT’ — Base prospectus with final terms— ‘BPWO’ — Base prospectus without final terms— ‘STDA’ — Standalone prospectus— ‘REGN’ — Registration document— ‘URGN’ — Universal registration document— ‘SECN’ — Securities note— ‘FTWS’ — Final terms, including the summary of the individual issue annexed to them— ‘SMRY’ — Summary— ‘SUPP’ — Supplement— ‘SUMT’ — Translation of summary— ‘COAP’ — Certificate of Approval— ‘AMND’ — AmendmentWhen multiple documents shall be communicated, field [5] shall be reported as many times as necessary to describe each document composing the record |
| 6. | Structure type | The format chosen for the prospectus | Choice from list of predefined fields:— ‘SNGL’ — Single document prospectus— ‘SPWS’ — Prospectus consisting of separate documents with summary— ‘SPWO’ — Prospectus consisting of separate documents without summary |
| 7. | Approval or filing date | The date on which the uploaded record was approved or filed | {DATEFORMAT} |
| 8. | Language | The EU language in which the uploaded record is drafted | {LANGUAGE} |
| 9. | Offeror standardised name | Name and surname of the offeror in case the offeror is a natural personWhen multiple offerors shall be communicated, field [9] shall be reported as many times as necessary | {ALPHANUM-280} |
| 10. | Guarantor standardised name | Name and surname of the guarantor in case the guarantor is a natural personWhen multiple guarantors shall be communicated, field [10] shall be reported as many times as necessary | {ALPHANUM-280} |
| 11. | Issuer LEI | Legal Entity Identifier of the issuerWhen multiple issuers shall be communicated, field [11] shall be reported as many times as necessary | {LEI} |
| 12. | Offeror LEI | Legal Entity Identifier of the offerorWhen multiple offerors shall be communicated, field [12] shall be reported as many times as necessary | {LEI} |
| 13. | Guarantor LEI | Legal Entity Identifier of the guarantorWhen multiple guarantors shall be communicated, field [13] shall be reported as many times as necessary | {LEI} |
| 14. | Offeror residency | Offeror’s residency in case the offeror is a natural personWhen multiple offerors shall be communicated, field [14] shall be reported as many times as necessary | {COUNTRYCODE_2} |
| 15. | Guarantor residency | Guarantor’s residency in case the guarantor is a natural personWhen multiple guarantors shall be communicated, field [15] shall be reported as many times as necessary | {COUNTRYCODE_2} |
| 16. | FISN | Financial Instrument Short Name of the securityThis field should be repeated for each ISIN | {FISN} |
| 17. | ISIN | International Securities Identification Number | {ISIN} |
| 18. | CFI | Classification of Financial Instrument codeThis field should be repeated for each ISIN | {CFI_CODE} |
| 19. | Issuance currency | Code representing the currency in which the nominal or notional value is denominatedThis field should be repeated for each ISIN | {CURRENCYCODE_3} |
| 20. | Denomination per unit | Nominal value or notional value per unit in the issuance currencyThis field should be repeated for each ISINField applicable to securities with defined denomination | {DECIMAL-18/5} |
| 21. | Identifier or name of the underlying | ISIN code of the underlying security/index or name of the underlying security/index if an ISIN does not existWhen basket of securities, to be identified accordinglyField applicable to securities with defined underlying. This field should be repeated for each ISIN of such securities | For unique underlying:— In case of security or index with existing ISIN: {ISIN}— In case the index has no ISIN: {INDEX}— Otherwise: {ALPHANUM-50}For multiple underlyings (more than one): ‘BSKT’ |
| 22. | Maturity or expiry date | Date of maturity or expiry date of the security, when applicableThis field should be repeated for each ISINField applicable to securities with defined maturity | {DATEFORMAT}For perpetual debt securities field 22 should be populated with the value 9999-12-31. |
| 23. | Volume offered | Number of securities offeredField applicable only to equityThis field should be repeated for each applicable ISIN | {INTEGER-18}Either as single value, range of values, maximum |
| 24. | Price offered | Price per security offered, in monetary value. The currency of the price is the issuance currencyField applicable only to equityThis field should be repeated for each applicable ISIN | {DECIMAL-18/5}Either as single value, range of values, maximum‘PNDG’ in case the price offered is not available but pending‘NOAP’ in case the price offered is not applicable |
| 25. | Consideration offered | Total amount offered, in monetary value of the issuance currencyThis field should be repeated for each ISIN | {DECIMAL-18/5}Either as single value, range of values, maximum‘PNDG’ in case the consideration offered is not available but pending‘NOAP’ in case the consideration offered is not applicable |
| 26. | Type of security | Classification of categories of equity and non-equity securitiesThis field should be repeated for each ISIN | Choice from list of predefined fields:Equity— ‘SHRS’: Share— ‘UCEF’: Unit or share in closed end funds— ‘CVTS’: Convertible security— ‘►M1DPRS◄’: Depository receipt— ‘OTHR’: Other equityDebt— ‘DWLD’: Debt with denomination per unit of at least EUR 100 000— ‘DWHD’: Debt with denomination per unit of less than EUR 100 000— ‘DLRM’: Debt with denomination per unit of less than EUR 100 000 traded on a regulated market to which only qualified investors have access to‘ABSE’: ABS‘DERV’: Derivative security |
| 27. | Type of offer/admission | Taxonomy according to PR and MiFID/MIFIR | Choice from list of predefined fields:— ‘IOWA’: Initial offer without admission to trading/listing— ‘SOWA’: Secondary offer without admission to trading/listing— ‘IRMT’: Initial admission to trading on regulated market— ‘IPTM’: Initial admission to trading on regulated market from previously being traded on MTF— ‘IMTF’: Initial admission to trading on MTF with offer to the public— ‘SIRM’: Secondary issuance on a regulated market or MTF |
| 28. | Characteristics of the trading venue where the security is initially admitted to trading | Taxonomy according to PR and MiFID/MIFIR | Choice from list of predefined fields:— ‘RMKT’: RM open to all investors— ‘RMQI’: RM, or segment thereof, limited to qualified investors— ‘MSGM’: MTF which is a SME growth market— ‘MLTF’: MTF which is not a SME growth market |
| 29. | Disclosure regime | The annex number in accordance with which the prospectus is drafted under the Commission Delegated Regulation (EU) []When multiple annexes shall be communicated, field 29 shall be reported as many times as necessary | {INTEGER-2} From 1 to [29] |
| 30. | EU Growth prospectus category | Reason based on which an EU Growth prospectus has been used | Choice from list of predefined fields:— ‘S15A’: SME under PR Article 15(1)(a)— ‘I15B’: Issuer other than SME under PR Article 15(1)(b)— ‘I15C’: Issuer other than SME under PR Article 15(1)(c)— ‘O15D’: Offeror of securities under PR Article 15(1)(d) |
Table 2 in anx_VII
| Symbol | Data Type | Definition |
|---|---|---|
| {ALPHANUM-n} | Up to n alphanumerical characters | Free text field |
| {CFI_CODE} | 6 characters | CFI code, as defined in ISO 10962 |
| {COUNTRYCODE_2} | 2 alphanumerical characters | 2 letter country code, as defined by ISO 3166-1 alfa-2 country code |
| {DATEFORMAT} | Dates in the following format: YYYY-MM-DDDates shall be reported in UTC | ISO 8601 date format |
| {LANGUAGE} | 2 letter code | ISO 639-1 |
| {LEI} | 20 alphanumerical characters | Legal entity identifier as defined in ISO 17442 |
| {FISN} | 35 alphanumerical characters with the following structure | FISN code, as defined in ISO 18774 |
| {ISIN} | 12 alphanumerical characters | ISIN code, as defined in ISO 6166 |
| {CURRENCYCODE_3} | 3 alphanumerical characters | 3 letter currency code, as defined by ISO 4217 currency codes |
| {DECIMAL-n/m} | Decimal number of up to n digit in total, of which up to m digits can be fraction digits | Numerical fieldDecimal separator is ‘.’ (full stop)Values are rounded and not truncated |
| {INTEGER-n} | Integer number of up to n digits in total | Numerical field |
| {INDEX} | 4 alphabetic characters | ‘EONA’ — EONIA‘EONS’ — EONIA SWAP‘EURI’ — EURIBOR‘EUUS’ — EURODOLLAR‘EUCH’ — EuroSwiss‘GCFR’ — GCF REPO‘ISDA’ — ISDAFIX‘LIBI’ — LIBID‘LIBO’ — LIBOR‘MAAA’ — Muni AAA‘PFAN’ — Pfandbriefe‘TIBO’ — TIBOR‘STBO’ — STIBOR‘BBSW’ — BBSW‘JIBA’ — JIBAR‘BUBO’ — BUBOR‘CDOR’ — CDOR‘CIBO’ — CIBOR‘MOSP’ – MOSPRIM‘NIBO’ — NIBOR‘PRBO’ — PRIBOR‘TLBO’ — TELBOR‘WIBO’ — WIBOR‘TREA’ — Treasury‘SWAP’ — SWAP‘FUSW’ — Future SWA |