This ASF Market Guideline has been designed to
assist securitisers, their funders and investors in
demonstrating that specific procedures have been
performed by an independent party relating to the
reconciliation of assets reported within trust structures
for the enterprise.
The Guideline is not mandatory and is anticipated to be
reviewed based on the evolution of practices adopted
in the market. It does not represent the position taken
by any firm or organisation and will need to be tailored
depending on the circumstances of each securitiser.
[Last update: June 2026]
ASF Market Guideline on Securitisation Enterprise Wide Asset and Cash Flow Verification
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