L.G.Sidwell & Co.

A Private Revolving Securitization Vehicle. LGS & Co. Swiss Platform | by L.G.Sidwell & Co. Each Sidwell Certificate operates as an Incorporated Cell (IC) within the LGS & Co. Swiss Platform, a proprietary Incorporated Cell Company (ICC) developed by L.G.Sidwell & Co. for superior asset segregation and investor security. The ICC is held under an orphan trust, ensuring zero beneficial ownership reinforcing ultimate privacy. Each SPV is an independent legal entity, ensuring that they are bankruptcy remote and ring-fenced. Trust • Beneficial owner: none → Has no beneficial owner who can control the institution → Has no business activities and therefore no obligation on its undertaking → Has a subordinated minimum share capital (GBP 1) to Sidwell Certificate investors Issuing Company • Beneficial owner: Trust • Purpose: issuance of SPV → Has no business activities → Has the sole purpose to issue SPVs SPV • Beneficial owner: issuing company (ultimately: Trust) • Purpose: issuance of one or more Sidwell Certificates → Provided to the client and is owned (indirectly) by the Trust → Has the sole purpose to issue Sidwell Certificates → Has no other business activities; therefore the Sidwell Certificate is the sole obligation within the SPV →Has no subordination to Sidwell Certificate investors in contrast to the shareholders (Trust) → Has a further subordination of potential creditors like the Calculation Agent, Paying Agent and SPV Provider to note holders → Is its own, independent legal entity; therefore the default of one SPV has no congestion effect on other SPVs → Has no traditional issuer risk Sidwell certificates do not constitute collective investment schemes within the meaning of the Swiss Federal Act on Collective Investment Schemes ("CISA") and are therefore neither governed by the CISA nor subject to the supervision by the Swiss Financial Market Supervisory Authority ("FINMA").