Securitised Debt Instruments: trustees must file half yearly standardized disclosures on pool performance and credit metrics. Trustees of special purpose distinct entities must submit half yearly disclosures for listed SDIs within 30 days from the end of March and September, effective March 31, 2026. Disclosures follow prescribed formats: Annexure I for loan/listed debt/credit facility exposures and Annexure II for other exposures. Required items include maturity characteristics, Minimum Retention Requirement and its composition, credit quality and delinquency distributions, security cover, rating distribution and weighted average rating, default and recovery metrics, prepayment behaviour, expected credit loss movements, utilisation of credit enhancement and liquidity facilities, amendments to underlying documentation and Minimum Holding Period details; Annexure III provides illustrative computations.
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Securitised Debt Instruments: trustees must file half yearly standardized disclosures on pool performance and credit metrics.
Trustees of special purpose distinct entities must submit half yearly disclosures for listed SDIs within 30 days from the end of March and September, effective March 31, 2026. Disclosures follow prescribed formats: Annexure I for loan/listed debt/credit facility exposures and Annexure II for other exposures. Required items include maturity characteristics, Minimum Retention Requirement and its composition, credit quality and delinquency distributions, security cover, rating distribution and weighted average rating, default and recovery metrics, prepayment behaviour, expected credit loss movements, utilisation of credit enhancement and liquidity facilities, amendments to underlying documentation and Minimum Holding Period details; Annexure III provides illustrative computations.
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