‹ OFS-1.8.2 OFS-1.8.4 › OFS-1.8.3 The audited financial statements requirements for previous years' statements do not apply to issuers of asset-backed securities (SPVs), but are required for the issue's originator and/or guarantor, as the case may be. January 2014 ‹ OFS-1.8.2 OFS-1.8.4 ›