The investor report should include in the case of a securitisation which is not an ABCP transaction data on the cash flows generated by underlying exposures and by the liabilities of the securitisation, including separate disclosure of the securitisation position’s income and disbursements, namely scheduled principal, scheduled interest, prepaid principal, past due interest and fees and charges, and data relating to the triggering of any event implying changes in the priority of payments or replacement of any counterparties, as well as data on the amount and form of credit enhancement available to each tranche.
Ba cheart a áireamh sa tuarascáil don infheisteoir, i gcás urrúsúcháin nach idirbheart ABCP é, sonraí maidir leis na sreafaí airgid ó neamhchosaintí foluiteacha agus ó dhliteanais an urrúsúcháin, eadhon nochtadh ar leithligh ioncam agus eisíocaíochtaí an tsuímh urrúsúcháin, .i. príomhshuim sceidealaithe, ús sceidealaithe, príomhshuim réamhíoctha, ús agus táillí agus muirir thar téarma agus sonraí faoi aon teagmhas lena spreagfaí athruithe ar an tosaíocht maidir le híocaíocht nó athsholáthar contrapháirtithe uaidh chomh maith le sonraí maidir le méid agus cineál an fheabhsuithe creidmheasa ar fáil do gach tráinse.