Disclosure Principles for Public Offerings and Listings of Asset-Backed Securities
The disclosure topics highlighted in the ABS Disclosure Principles are intended as a starting point for consideration and analysis by securities regulators. Some regulators may find it useful to incorporate all of the disclosure topics into their ABS disclosure requirements. Others may conclude that the relevance of specific disclosure topics in their jurisdictions may vary according to the characteristics of the issuing entity or the securities involved, and may wish to incorporate the Principles on a more selective basis. The principles-based format of these Principles allows for a wide range of application and adaptation by securities regulators. Within each section, general principles are set forth along with examples of different ways to implement the principles.