OFS-5.3.7

(a) Important Notice - which may include:

(i) Important notice to subscribers;

(ii) Due diligence statements;

(iii) Forward looking statements; and

(iv) General risk statement;

(b) Applicants Identification and Anti-Money Laundering requirement;

(c) Table of contents;

(d) Glossary of the defined terms and abbreviations;

(e) Offering timetable;

(f) Resolutions and approvals;

(g) Summary of the offering;

(h) Offering statistics and expected timetable;

(i) Structural overview of the securitisation transaction:

(i) Summary of transaction;

(ii) Transaction overview diagram;

(iii) Cash flow description;

(iv) Cash inflow;

(v) Monthly instalment;

(vi) Cash outflow;

(vii) Issuance cost;

(viii) Annual expenses;

(ix) Delinquencies and defaults;

(x) Investment parameters for the investment of temporary liquidity surpluses;

(xi) Source of payments;

(xii) Order of priority of payments;

(xiii) Fees payable;

(xiv) Sale of the underlying assets;

(xv) Nature of the sale;

(xvi) Terms of the sale;

(xvii) Underlying assets;

(xviii) Purchase consideration;

(xix) Cancellation;

(xx) Debt securities issuance;

(xxi) Partial early redemption;

(xxii) Mandatory redemption in full;

(xxiii) Formula for optional/mandatory redemption in full;

(xxiv) Debt securities redemption table;

(xxv) Servicing function;

(xxvi) Servicing by the originator;

(xxvii) Servicing of the debt securities by the issuer; and

(xxviii) Utilisation of proceeds;

(j) The following minimum information must be provided for:

(i) Details of the issuer (for all issues);

(ii) Details of the originator (if different from the issuer);

(iii) Details of the guarantor (for all guaranteed issues):

• Background and history;

• Principal activities;

• Business strategy;

• Organisational structure;

• Corporate governance practices;

• Board of Directors

• Board of Directors practices;

• Senior management team;

• Employees;

• Compensation;

• External auditor;

• Legal advisor and other advisors;

• Major shareholders and transactions;

• Related party transactions;

• Interests of experts and counsel;

• Material contracts;

• Business overview;

• Key financial information;

• Operating and financial review and prospects;

• Significant assets and liabilities;

• Property, plant and equipment;

• Research and development, patents and licenses;

• Liquidity and capital resources;

• Consolidated financial statements;

• Material changes to financial statements;

• Restatement of financial statements;

• Ratios and analysis;

• Projections of financial statements; and

• Subsidiary's separate financial statements;

(k) Industry analysis which may include:

(i) Economic overview;

(ii) Sectoral performance and overview; and

(iii) Sub-sectoral performance and overview;

(l) Investment considerations, which may include:

(i) Limited recourse;

(ii) The debt securities;

(iii) No prior market for the debt securities;

(iv) Market value of the debt securities;

(v) Fluctuation of interest rates;

(vi) Inflation risks;

(vii) Partial early redemption of the debt securities;

(viii) Legal investment considerations;

(ix) Investment in the debt securities may not be suitable for all investors;

(x) The underlying assets;

(xi) Timeliness of collections;

(xii) Conditions of the sector/sub-sector/market;

(xiii) Obligor's obligations;

(xiv) No perfection of the issuer's interests in the underlying assets;

(xv) No assurance on conformity with eligibility criteria;

(xvi) Reliance on the servicer;

(xvii) Rescheduling of payment obligations;

(xviii) Replacement of servicer and transaction administrator;

(xix) The issuer;

(xx) Bankruptcy risk;

(xxi) Dependence on key personnel;

(xxii) No recourse to shareholder;

(xxiii) No operational history;

(xxiv) Limitation on enforcement of security and foreclosure;

(xxv) Tax risks;

(xxvi) Absence of independent valuation of the underlying assets;

(xxvii) General risk associated with emerging markets; and

(xxviii) Political, economic and social consideration relating to home market;

(m) Risk factors, which may include:

(i) Credit risk;

(ii) Legal risk;

(iii) Interest rate risk;

(iv) Operational risk;

(v) Currency risk;

(vi) Liquidity risk;

(vii) Maturity risk;

(viii) Other risks;

(n) Disputes, litigations and court orders;

(o) Subscription terms and conditions, which may include:

(i) Type and nominal amount of debt securities;

(ii) Ranking of debt securities;

(iii) Issue price;

(iv) Interest/coupon/profit rate/ income;

(v) Minimum subscription required of the debt securities in order to satisfy the objectives of the issue, offer or invitation (to include procedures for refund if this requirement is not met);

(vi) Tenor (nature) of the debt securities;

(vii) Form and denomination of debt securities on issuance;

(viii) Underwriting arrangements;

(ix) Events of default;

(x) Details of any security for the debt securities;

(xi) Rating assigned to debt securities (together with a description of the rating);

(xii) Type of listing that is sought;

(xiii) Summary of rights conferred upon the holders of debt securities;

(xiv) Governing law — any special legislation under which the debt securities have been created and the choice of jurisdiction in the event of litigation;

(xv) Repayment terms and frequency of interest/profit/income payments;

(xvi) Shari'a principle and concept adopted (for Islamic debt securities);

(xvii) Types of underlying assets of the transaction;

(xviii) Details of any sinking fund requirement; and

(xix) Regulatory approvals required including dates of approval;

(p) Announcements and acknowledgements;

(q) Additional information, which may include:

(i) Share capital structure;

(ii) Memorandum and Articles of Association;

(r) Applicable law;

(s) Documents available for inspection; and

(t) Appendices.

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