{
  "url": "https://openlegislation.uk/eu-regulation-2015-3/annex-VIII",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-3/annex-VIII.json",
  "legislation": "eur/2015/3",
  "legislation_title": "Commission Delegated Regulation (EU) 2015/3 of 30 September 2014 supplementing Regulation (EC) No 1060/2009 of the European Parliament and of the Council with regard to regulatory technical standards on disclosure requirements for structured finance instruments (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-3",
  "path": "annex/VIII",
  "kind": "annex",
  "number": "VIII",
  "heading": "Investor reports",
  "text": "The investor reports shall contain information on:\n(a) asset performance;\n(b) a detailed cash flow allocation;\n(c) a list of all triggers of the transaction and their status;\n(d) a list of all counterparties involved in a transaction, their role and their credit ratings;\n(e) details of cash injected into the transaction by the originator/sponsor or any other support provided to the transaction including any drawings under or utilisation of any liquidity or credit support and support provided by a third party;\n(f) amounts standing to the credit of guaranteed investment contract and other bank accounts;\n(g) details of any swaps (e.g. rates, payments and notionals) and other hedging arrangements to the transaction, including any related collateral postings;\n(h) definitions of key terms (such as delinquencies, defaults and pre-payments);\n(i) LEI, ISIN and other security or entity identification codes of the issuer and the structured finance instrument;\n(j) contact details of the entity producing the investor report.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/3/annex/VIII",
    "retrieved_at": "2026-11-01T14:46:58.999912+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}