ABS: Issuing Entities

Issuing entity defined

Special purpose entity created by a sponsor to hold pool assets and to issue ABS

SEC commentary

Item
1107(a)	Identify issuing entities
1107(b)	Describe permissible activities
1107(c)	Describe discretionary activities
1107(d)	Describe non-pool financial items
1107(e)	Information re: management
1107(f)	Management agreement
1107(g)	Capitalization
1107(h)	Describe transfer of pool assets Describe any security interest
1107(i)	If pool assets are securities ...
1107(j)	If expenses are incurred in acquiring pool assets
1107(k)	Descriptions re: SEC_CODE_REF_0090001192884 security interests bankruptcy
1107(l)	Legal issues re: holding pool assets

Disclosure items

Form 10-D

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