UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM ABS-15G
ASSET-BACKED SECURITIZER
Report Pursuant to Section 15G of
the Securities Exchange Act of 1934
Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:
[_] Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period _________________ to _________________
Date of Report (Date of earliest event reported)______________________
Commission File Number of securitizer: ____________________
Central Index Key Number of securitizer: ___________________
Name and telephone number, including area code, of the person to | |
contact in connection with this filing |
Indicate by check mark whether the securitizer has no activity
to report for the initial period pursuant to Rule 15Ga-1(c)(1) [_]
Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i)
[_]
Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii)
[_]
[✓] Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)
Central Index Key Number of depositor: 0001013454
COMM 2017-DLTA Mortgage Trust | |
(Exact name of issuing entity as specified in its charter) |
Central Index Key Number of issuing entity (if applicable): | 0001715669 |
Central Index Key Number of underwriter (if applicable): | Not applicable |
Helaine M. Kaplan, (212) 250-5270 |
Name and telephone number, including area code, of the person to |
contact in connection with this filing |
INFORMATION TO BE INCLUDED IN THE REPORT
FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS
Item 2.01 Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Issuer
Attached as Exhibit 1 hereto is an agreed-upon procedures report, dated August 30, 2017, of KPMG LLP, obtained by the depositor, which report sets forth the findings and conclusions, as applicable, of KPMG LLP with respect to certain agreed-upon procedures performed by KPMG LLP.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
DEUTSCHE MORTGAGE & ASSET RECEIVING CORPORATION | ||
(Depositor) | ||
Date: August 30, 2017 | ||
By: | /s/ Kelly Carter | |
Name: Kelly Carter | ||
Title: Director | ||
(senior officer in charge of securitization of the depositor) | ||
By: | /s/ Natalie Grainger | |
Name: Natalie Grainger | ||
Title: Director | ||
(senior officer in charge of securitization of the depositor) |
Exhibit 1 | Agreed-upon procedures report, dated August 30, 2017, of KPMG LLP. |
Exhibit 1
KPMG LLP 1676
International Drive |
Independent Accountants’ Report on Applying Agreed-Upon Procedures
German American Capital Corporation (the “Company”)
Deutsche Mortgage & Asset Receiving Corporation
Deutsche Bank Securities Inc.
(together with the Company, the “Specified Parties”)
Re: COMM 2017-DLTA Mortgage Trust – Loan File Procedures
We have performed the procedures described below, which were agreed to by the Specified Parties, on specific attributes identified by the Specified Parties contained in an electronic data file provided to us on August 30, 2017 containing information on the mortgage loan and related mortgaged properties (the “Data File” defined below) which we were informed are to be included as collateral in the offering of the COMM 2017-DLTA Mortgage Trust, Commercial Mortgage Pass-Through Certificates. The sufficiency of these procedures is solely the responsibility of the Specified Parties. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.
Unless otherwise noted, the following definitions have been adopted in presenting our procedures and findings:
● | The term “compared” means compared to the information shown and found it to be in agreement, unless otherwise stated. Such compared information was deemed to be in agreement if differences were attributable to rounding. |
● | The term “recomputed” means recalculated and compared the results to the information shown and found it to be in agreement, unless otherwise stated. Such recomputed information was deemed to be in agreement if differences were attributable to rounding. |
● | The term “rounding” means that dollar amounts and percentages were within $1.00 and 0.1%, respectively. |
● | The term “Data File” means the electronic data file entitled “COMM 2017-DLTA_Tape_08-30-2017.xlsm” provided to us by the Company on August 30, 2017 containing data with respect to one mortgage loan (“Mortgage Loan”) and the related 56 mortgaged properties (“Mortgaged Properties”). |
● | The term “Cut-Off Date” means the payment date in September 2017, as provided by the Company. |
● | The term “Compared Attributes” means the list of fields in the Data File which were selected by the Company for us to perform procedures and listed in Attachment A. |
● | The term “Loan File” means the copies of source documents made available by the Company and listed in Attachment A. |
● | The term “Recomputed Attributes” means the list of fields in the Data File which were selected by the Company for us to perform recomputation procedures and listed in Attachment B. |
KPMG LLP is a Delaware limited liability partnership and the US member firm of KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. |
● | The term “Calculation Methodology” means the field listed in Attachment B containing the calculation methodology for the Recomputed Attributes provided by the Company. |
● | The term “Instructions” means the instructions provided by the Company pertaining to a specific attribute, methodology, or value and described in Attachment C. |
The Company is responsible for the specified attributes identified by the Company in the Data File.
We were instructed by the Company to perform the agreed-upon procedures on the Mortgage Loan and the related Mortgaged Properties in the Data File.
A. | We compared the Compared Attributes in the Data File to the corresponding information set forth in the Loan File (subject to the Instructions). Where more than one document was indicated, we used the highest priority document that we could locate in the Loan File. The document priority is the order provided by the Company, which is summarized on Attachment A, with the highest priority document listed first. |
We found such information in the Data File to be in agreement.
B. | Using (i) certain information in the Data File and (ii) the Calculation Methodology, we recomputed the Recomputed Attributes in the Data File and compared the results of our recomputations to the corresponding information contained in the Data File. |
We found such information in the Data File to be in agreement.
There were no conclusions that resulted from the procedures.
This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not, conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the specific attributes identified by the Company in the Data File. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
The procedures performed were applied based on the methodologies, instructions, assumptions, and information provided to us by the Company, without verification or evaluation of such methodologies, instructions, assumptions, and information by us; therefore, we express no opinion or any other form of assurance regarding (i) the reasonableness of the methodologies, instructions, assumptions, or information provided to us by the Company, (ii) the physical existence of the Mortgage Loan and Mortgaged Properties, (iii) the reliability or accuracy of the documents furnished to us by the Company which were used in our procedures, (iv) the adequacy of the disclosures in the Data File, or as to whether any of the statements expressed therein omit any material facts, or (v) matters of legal interpretation.
The procedures performed were not intended to address, nor did they address: (i) the conformity of the origination of the Mortgage Loan to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing the Mortgage Loan being securitized, (iii) the compliance of the originators of the Mortgage Loan with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Mortgage Loan that would be material to the likelihood that the issuer of the asset-backed security will pay interest and principal in accordance with applicable terms and conditions. The procedures performed were not intended to satisfy any criteria for due diligence published by a nationally recognized statistical rating organization (“NRSRO”).
2 |
The terms of our engagement are such that we have no obligation to update this report because of events and transactions that may subsequently occur.
This report is intended solely for the information and use of the Specified Parties. It is not intended to be and should not be used by any other person or entity, including investors and NRSROs, who are not identified in the report as Specified Parties but who may have access to this report as required by law or regulation.
/s/ KPMG LLP
McLean, VA
August 30, 2017
3 |
ATTACHMENT A
COMPARED ATTRIBUTES
Attribute | Source Document |
ID | Provided by Company |
Loan Name | Provided by Company |
Property Name | Provided by Company |
Originator | Loan Agreement, Deed of Trust, Mortgage |
Loan Seller | Provided by Company |
Primary Type | Appraisal |
Secondary Type | Appraisal |
Address | Appraisal, Engineering Report |
City | Appraisal, Engineering Report |
State | Appraisal, Engineering Report |
Zip Code | Appraisal, Engineering Report, USPS |
Year Built | Appraisal, Engineering Report |
Building Count | Appraisal, Engineering Report |
Clear Height | Property Specifications, Appraisal, Engineering Report |
Dock High Doors | Property Specifications, Appraisal, Engineering Report |
Drive In Doors | Property Specifications, Appraisal, Engineering Report |
Individual Appraised Values | Appraisal |
Portfolio Appraised Value | Appraisal |
Valuation Date | Appraisal |
FIRREA | Appraisal |
Material Recognized Environmental Concern (Y/N) | Environmental Report |
Date of Engineering Report | Engineering Report |
Date of Phase I Report | Environmental Report |
Phase II Recommended (Yes/No) | Environmental Report |
Date of Phase II Report | Environmental Report |
A-1 |
ATTACHMENT A
Attribute | Source Document |
Date of Seismic Report | Seismic Report |
PML/SEL (%) | Seismic Report |
Collateral SF | Underwritten Rent Roll |
Cut-off Date | Provided by Company |
1st Mortgage Current Balance | Loan Agreement, Deed of Trust, Mortgage |
TMA Current Balance | Loan Agreement, Deed of Trust, Mortgage |
Mezzanine Current Balance | Loan Agreement, Deed of Trust, Mortgage |
Pari Passu Current Balance | Loan Agreement, Deed of Trust, Mortgage |
Total Debt Balloon Balance | Loan Agreement, Deed of Trust, Mortgage |
1st Mortgage Balloon Balance | Loan Agreement, Deed of Trust, Mortgage |
TMA Balloon Balance | Loan Agreement, Deed of Trust, Mortgage |
Mezzanine Balloon Balance | Loan Agreement, Deed of Trust, Mortgage |
Pari Passu Balloon Balance | Loan Agreement, Deed of Trust, Mortgage |
1st Mortgage Original Balance | Loan Agreement, Deed of Trust, Mortgage |
TMA Original Balance | Loan Agreement, Deed of Trust, Mortgage |
Mezzanine Original Balance | Mezzanine Loan Agreement |
Pari Passu Original Balance | Loan Agreement, Deed of Trust, Mortgage |
LIBOR Assumption | Provided by Company |
LIBOR Setting | Loan Agreement, Deed of Trust, Mortgage |
LIBOR Reset Frequency | Loan Agreement, Deed of Trust, Mortgage |
LIBOR Rounding | Loan Agreement, Deed of Trust, Mortgage |
1st Mortgage Floor | Loan Agreement, Deed of Trust, Mortgage |
TMA LIBOR Floor | Loan Agreement, Deed of Trust, Mortgage |
Pari Passu LIBOR Floor | Loan Agreement, Deed of Trust, Mortgage |
Mezzanine Floor | Mezzanine Loan Agreement |
Effective LIBOR TMA | Provided by Company |
Effective LIBOR 1st Mortgage | Provided by Company |
A-2 |
ATTACHMENT A
Attribute | Source Document |
Effective LIBOR Pari Passu | Provided by Company |
Effective LIBOR Mezzanine | Provided by Company |
Mezzanine Margin | Mezzanine Loan Agreement |
TMA Margin | Loan Agreement, Deed of Trust, Mortgage |
Pari Passu Margin | Loan Agreement, Deed of Trust, Mortgage |
1st Mortgage Margin | Loan Agreement, Deed of Trust, Mortgage |
LIBOR Cap | LIBOR Cap Agreement |
Margin Check | Provided by Company |
Coupon Check | Provided by Company |
Debt Service Check | Provided by Company |
LIBOR Cap Expiration | LIBOR Cap Agreement |
LIBOR Cap Provider | LIBOR Cap Agreement |
LIBOR Cap Guarantor Ratings (S/M/F) | Provided by Company |
Cap Coupon Check | Provided by Company |
Debt Service Check at Cap | Provided by Company |
Note Date | Loan Agreement, Deed of Trust, Mortgage |
Borr. Legal Name | Loan Agreement, Deed of Trust, Mortgage |
Recourse Carve Out Guarantees (Yes/No) | Loan Agreement, Deed of Trust, Mortgage |
Recourse Guarantee Warm Body (Yes/No) | Loan Agreement, Deed of Trust, Mortgage |
Recourse Guarantor Name | Loan Agreement, Deed of Trust, Mortgage |
Recourse Guarantor Ongoing Net Worth and Liquidity Covenants | Loan Agreement, Deed of Trust, Mortgage |
Related Borrower | Loan Agreement, Deed of Trust, Mortgage |
Loan Purpose | Loan Agreement, Deed of Trust, Mortgage |
Payment Day | Loan Agreement, Deed of Trust, Mortgage |
Interest Accrual Begin | Loan Agreement, Deed of Trust, Mortgage |
Interest Accrual End | Loan Agreement, Deed of Trust, Mortgage |
A-3 |
ATTACHMENT A
Attribute | Source Document |
Rate Type | Loan Agreement, Deed of Trust, Mortgage |
Loan Type | Loan Agreement, Deed of Trust, Mortgage |
1st Amortization Date | Loan Agreement, Deed of Trust, Mortgage |
Mezz Amort | Mezzanine Loan Agreement |
IO Period | Loan Agreement, Deed of Trust, Mortgage |
1st. IO Date | Loan Agreement, Deed of Trust, Mortgage |
First Pmt Date | Loan Agreement, Deed of Trust, Mortgage |
Maturity Date | Loan Agreement, Deed of Trust, Mortgage |
Exit Fee | Loan Agreement, Deed of Trust, Mortgage |
Extension Option | Loan Agreement, Deed of Trust, Mortgage |
Extension Fee | Loan Agreement, Deed of Trust, Mortgage |
Extended Maturity | Loan Agreement, Deed of Trust, Mortgage |
Aggregate Extension Options | Loan Agreement, Deed of Trust, Mortgage |
Prepay Description | Loan Agreement, Deed of Trust, Mortgage |
Partial Prepay Permitted | Loan Agreement, Deed of Trust, Mortgage |
Liquidated Damages | Loan Agreement, Deed of Trust, Mortgage |
Lockout Period | Loan Agreement, Deed of Trust, Mortgage |
Penalty Period | Loan Agreement, Deed of Trust, Mortgage |
Open Period | Loan Agreement, Deed of Trust, Mortgage |
Lockout Exp Date | Loan Agreement, Deed of Trust, Mortgage |
Prepay Penalty Start Date | Loan Agreement, Deed of Trust, Mortgage |
Prepay Penalty End Date | Loan Agreement, Deed of Trust, Mortgage |
Grace Days Default | Loan Agreement, Deed of Trust, Mortgage |
Grace Days Late Fee | Loan Agreement, Deed of Trust, Mortgage |
Default Rate | Loan Agreement, Deed of Trust, Mortgage |
Late Fee | Loan Agreement, Deed of Trust, Mortgage |
SPE | Loan Agreement, Deed of Trust, Mortgage |
A-4 |
ATTACHMENT A
Attribute | Source Document |
Non Consol | Loan Agreement, Deed of Trust, Mortgage |
Ind. Director | Loan Agreement, Deed of Trust, Mortgage |
Cross Collat. | Loan Agreement, Deed of Trust, Mortgage |
Cross Default | Loan Agreement, Deed of Trust, Mortgage |
Partial Release Permitted | Loan Agreement, Deed of Trust, Mortgage |
Partial Release Description | Loan Agreement, Deed of Trust, Mortgage |
Lien Position | Title |
Fee Simple | Title |
Fully Extended Ground Lease Expiration Year | Ground Lease |
Current Ground Rent | Ground Lease |
LockBox Type | Loan Agreement, Cash Management Agreement |
Cash Management | Loan Agreement, Cash Management Agreement |
Excess Cash Trap Trigger | Loan Agreement, Cash Management Agreement |
Initial Tax Reserve | Loan Agreement |
Initial Insurance Reserve | Loan Agreement |
Initial Replacement Reserve | Loan Agreement |
Initial TI/LC Reserve | Loan Agreement |
Initial Deferred Maintenance Reserve | Loan Agreement |
Initial Environmental Reserve | Loan Agreement |
Initial Debt Service Reserve | Loan Agreement |
Initial Other Reserve | Loan Agreement |
Initial Other Reserve Description | Loan Agreement |
Ongoing Tax Escrow | Loan Agreement |
Ongoing Insurance Escrow | Loan Agreement |
Ongoing Required Replacement Reserves | Loan Agreement |
Ongoing Required TI/LC | Loan Agreement |
Ongoing Other Reserve | Loan Agreement |
A-5 |
ATTACHMENT A
Attribute | Source Document |
Ongoing Other Reserve Description | Loan Agreement |
Occupancy | Underwritten Rent Roll |
Occupancy As Of Date | Underwritten Rent Roll |
2012 NCF | Underwritten Financial Summary Report |
2013 NCF | Underwritten Financial Summary Report |
2014 NCF | Underwritten Financial Summary Report |
2015 NCF | Underwritten Financial Summary Report |
2016 NCF | Underwritten Financial Summary Report |
UW NCF | Underwritten Financial Summary Report |
Master & Primary Servicing Fees | Provided by Company |
Trustee/Certificate Administrator Fee Rate | Provided by Company |
CREFC Fee Rate | Provided by Company |
Sub-Servicer / Primary Servicer | Provided by Company |
Sub-Servicing Fee | Provided by Company |
Directs Investment (Borrower or Lender) | Loan Agreement |
RE Tax | Loan Agreement |
Insurance | Loan Agreement |
Replacement Reserves | Loan Agreement |
TI/LC | Loan Agreement |
Immediate Repairs | Loan Agreement |
Other Escrows | Loan Agreement |
A-6 |
ATTACHMENT B
RECOMPUTED ATTRIBUTES
Attribute | Calculation Methodology |
Appraised Value / Unit | Individual Appraised Value divided by Collateral SF |
Total Debt Original Balance | The sum of (i) 1st Mortgage Original Balance and (ii) Mezzanine Original Balance |
Total Debt Current Balance | The sum of (i) 1st Mortgage Current Balance and (ii) Mezzanine Current Balance |
TMA Balance / Unit | TMA Current Balance divided by Collateral SF |
1st Mortgage Balance / Unit | 1st Mortgage Current Balance divided by Collateral SF |
Total Debt Balance / Unit | Total Debt Current Balance divided by Collateral SF |
TMA Aggregate Asset Value Current LTV | TMA Current Balance divided by the sum of the Individual Appraised Values for all Mortgaged Properties |
1st Mortgage Aggregate Asset Value Current LTV | 1st Mortgage Current Balance divided by the sum of the Individual Appraised Values for all Mortgaged Properties |
Total Debt Aggregate Asset Value Current LTV | Total Debt Current Balance divided by the sum of the Individual Appraised Values for all Mortgaged Properties |
TMA Portfolio Current LTV | TMA Current Balance divided by Portfolio Appraised Value |
1st Mortgage Portfolio Current LTV | 1st Mortgage Current Balance divided by Portfolio Appraised Value |
Total Debt Portfolio Current LTV | Total Debt Current Balance divided by Portfolio Appraised Value |
TMA Aggregate Asset Value Maturity LTV | TMA Balloon Balance divided by the sum of the Individual Appraised Values for all Mortgaged Properties |
1st Mortgage Aggregate Asset Value Maturity LTV | 1st Mortgage Balloon Balance divided by the sum of the Individual Appraised Values for all Mortgaged Properties |
B-1 |
ATTACHMENT B
Attribute | Calculation Methodology |
Total Debt Aggregate Asset Value Maturity LTV | Total Debt Balloon Balance divided by the sum of the Individual Appraised Values for all Mortgaged Properties |
TMA Portfolio Maturity LTV | TMA Balloon Balance divided by Portfolio Appraised Value |
1st Mortgage Portfolio Maturity LTV | 1st Mortgage Balloon Balance divided by Portfolio Appraised Value |
Total Debt Portfolio Maturity LTV | Total Debt Balloon Balance divided by Portfolio Appraised Value |
Total Debt Margin | The sum of (i) Mezzanine Margin multiplied by Mezzanine Original Balance and (ii) TMA Margin multiplied by TMA Original Balance; divided by Total Debt Original Balance |
Total Debt Coupon | The sum of (i) Total Debt Margin and (ii) Effective LIBOR TMA |
TMA Coupon | The sum of (i) TMA Margin and (ii) Effective LIBOR TMA |
Pari Passu Coupon | The sum of (i) Pari Passu Margin and (ii) Effective LIBOR Pari Passu |
1st Mortgage Coupon | The sum of (i) 1st Mortgage Margin and (ii) Effective LIBOR 1st Mortgage |
Mezzanine Coupon | The sum of (i) Mezzanine Margin and (ii) Effective LIBOR Mezzanine |
TMA Debt Service at LIBOR | TMA Coupon multiplied by TMA Current Balance multiplied by 365/360 |
Pari Passu Debt Service | Pari Passu Coupon multiplied by Pari Passu Current Balance multiplied by 365/360 |
1st Mortgage Debt Service at LIBOR | 1st Mortgage Coupon multiplied by 1st Mortgage Current Balance multiplied by 365/360 |
Mezzanine Debt Service at LIBOR | Mezzanine Coupon multiplied by Mezzanine Current Balance multiplied by 365/360 |
Total Debt, Debt Service at LIBOR | Total Debt Coupon multiplied by Total Debt Current Balance multiplied by 365/360 |
B-2 |
ATTACHMENT B
Attribute | Calculation Methodology |
TMA Cap Coupon | The sum of (i) LIBOR Cap and (ii)TMA Margin |
Pari Passu Cap Coupon | The sum of (i) LIBOR Cap and (ii)Pari Passu Margin |
1st Mortgage Cap Coupon | The sum of (i) LIBOR Cap and (ii)1st Mortgage Margin |
Mezzanine Cap Coupon | The sum of (i) LIBOR Cap and (ii)Mezzanine Margin |
Total Debt Cap Coupon | The sum of (i) LIBOR Cap and (ii)Total Debt Margin |
TMA Debt Service at Cap | TMA Cap Coupon multiplied by TMA Current Balance multiplied by 365/360 |
Pari Passu Debt Service at Cap | Pari Passu Cap Coupon multiplied by Pari Passu Current Balance multiplied by 365/360 |
1st Mortgage Debt Service at Cap | 1st Mortgage Cap Coupon multiplied by 1st Mortgage Current Balance multiplied by 365/360 |
Mezzanine Debt Service at Cap | Mezzanine Cap Coupon multiplied by Mezzanine Current Balance multiplied by 365/360 |
Total Debt, Debt Service at Cap | Total Debt Cap Coupon multiplied by Total Debt Current Balance multiplied by 365/360 |
Original Term | Number of payments between and including First Pmt Date and Maturity Date |
Seasoning | Recompute by determining the number of payment dates from and inclusive of First Pmt Date to and inclusive of Cut-off Date |
Remaining Term | Original Term minus Seasoning |
Original Term Extended | Number of payments between and including First Pmt Date and Extended Maturity |
Remaining Term Extended | Original Term Extended minus Seasoning |
Total Debt UW NCF DSCR at LIBOR | UW NCF divided by Total Debt, Debt Service at LIBOR |
Total Debt UW NCF DSCR at Cap | UW NCF divided by Total Debt, Debt Service at Cap |
1st Mortgage UW NCF DSCR at LIBOR | UW NCF divided by 1st Mortgage Debt Service at LIBOR |
B-3 |
ATTACHMENT B
Attribute | Calculation Methodology |
1st Mortgage UW NCF DSCR at Cap | UW NCF divided by 1st Mortgage Debt Service at Cap |
TMA UW NCF DSCR at LIBOR | UW NCF divided by TMA Debt Service at LIBOR |
TMA UW NCF DSCR at Cap | UW NCF divided by TMA Debt Service at Cap |
Total Debt UWNCF Debt Yield | UW NCF divided by Total Debt Original Balance |
1st Mortgage UWNCF Debt Yield | UW NCF divided by 1st Mortgage Original Balance |
TMA UWNCF Debt Yield | UW NCF divided by TMA Original Balance |
Total Admin Fee | The sum of (i) Master & Primary Servicing Fees, (ii) Trustee/Certificate Administrator Fee Rate, (iii) CREFC Fee Rate and (iv) Sub-Servicing Fee |
B-4 |
ATTACHMENT C
INSTRUCTIONS
1. | For those Compared Attributes with the Source Document indicated as “Provided by Company”, we were instructed by the Company to assume the attribute is accurate and not perform any procedure. |
C-1 |