/raid1/www/Hosts/bankrupt/TCREUR_Public/240909.mbx        T R O U B L E D   C O M P A N Y   R E P O R T E R

                          E U R O P E

          Monday, September 9, 2024, Vol. 25, No. 181

                           Headlines



G E R M A N Y

LILIUM N.V.: Schedules Extraordinary General Meeting for Sept. 18


I R E L A N D

AB CARVAL II-C: Fitch Puts 'B-sf' Final Rating to Class F Notes
ARMADA EURO IV: Fitch Hikes Rating on Class F Notes to 'B+sf'
AVOCA CAPITAL X: Fitch Hikes Rating on Class F-R-R Notes to 'B+sf'
CIFC EUROPEAN VI: S&P Assigns B- (sf) Rating to Class F Notes
FIDELITY GRAND 2024-1: S&P Assigns B- (sf) Rating to Class F Notes

GOLDENTREE LOAN 3: S&P Affirms 'B- (sf)' Rating on Class F Notes
HERA FINANCING 2024-1: S&P Assigns B- (sf) Rating to Class F Notes
SOUND POINT 11: S&P Assigns B- (sf) Rating to Class F Notes
VENDOME FUNDING 2020-1: Fitch Affirms B-sf Rating on Cl. F-R Notes
VOYA EURO II: Fitch Hikes Rating on Class F-R Notes to 'B+sf'



I T A L Y

SUNRISE SPV Z70: DBRS Gives Prov. BB(high) Rating to Class E Notes


L U X E M B O U R G

ADECOAGRO SA: Moody's Affirms 'Ba2' CFR, Outlook Remains Stable
COBHAM ULTRA: S&P Places 'B-' LT Issuer Rating on CreditWatch Neg.
SES SA: Moody's Gives Ba2 Rating to New Hybrid Bond, Outlook Stable


S E R B I A

BELGRADE CITY: Moody's Affirms Ba2 Issuer Rating, Outlook Now Pos.


S P A I N

BBVA CONSUMER 2024-1: DBRS Gives Prov. B(low) Rating to D Notes
SABADELL CONSUMO 1: DBRS Confirms BB(low) Rating on Class D Notes


U N I T E D   K I N G D O M

AVANTE TRANSPORT: MHA Named as Administrators
BOPARAN HOLDINGS: S&P Places 'B-' Long-Term ICR on Watch Positive
BUGIBBA INDEPENDENT: Smith & Barnes Named as Joint Administrators
CFEC LIMITED: Quantuma Advisory Named as Administrators
DURHAM MORTGAGES: DBRS Gives Prov. BB Rating to Class F Notes

EU TRANSPORT: MHA Named as Administrators
HL (MAGNOLIA): BDO LLP Named as Joint Administrators
KENSINGTON PARKING: Voscap Limited Named as Administrators
PAD PRINTERS: Leonard Curtis Named as Administrators
QTL LIMITED: MHA Named as Administrators

RIGHT STAFF: MHA Named as Administrators
SELINA HOSPITALITY: Operating Units Sold to Collective Hospitality
STONEGATE PUB: Fitch Affirms 'B-' LongTerm IDR, Outlook Stable
TOGETHER ASSET 2024-1ST2: Fitch Rates Cl. E Notes 'BB-(EXP)sf'
VENNTRO MEDIA: Creditors' Meeting Set for Sept. 16



X X X X X X X X

[*] BOND PRICING: For the Week September 2 to September 6, 2024

                           - - - - -


=============
G E R M A N Y
=============

LILIUM N.V.: Schedules Extraordinary General Meeting for Sept. 18
-----------------------------------------------------------------
Lilium N.V. published Aug. 30 a convocation notice and agenda for
its extraordinary general meeting of shareholders, which will be
held on Sept. 18, 2024, at 2:30 p.m. CEST (8:30 a.m.
EST) at the offices of Freshfields Bruckhaus Deringer LLP,
Strawinskylaan 10, 1077 XZ Amsterdam, the Netherlands.

The convocation notice for the Extraordinary General Meeting, the
agenda with explanatory notes as well as all ancillary documents
relevant for the meeting are available on the Investor's page of
the Company's website (https://ir.lilium.com).  Such documents
provide further details regarding the Extraordinary General
Meeting, including information regarding the record date, voting
by proxy, and the live audio webcast of the Extraordinary General
Meeting.

The Company's non-executive directors, Thomas Enders, David
Wallerstein, Niklas Zennstrom, Gabrielle Toledano, David Neeleman
and Margaret M. Smyth, will stand for re-appointment as
non-executive director at the Extraordinary General Meeting for a
period of one-year with effect as of the annual general meeting to
be held in 2024 until the close of the annual general meeting of
shareholders to be held in 2025.  Barry Engle and Henri Courpron,
whose terms end at the annual general meeting of shareholders to
be
held in 2024, do not plan to stand for re-appointment.  In
addition, Mr. Engle has stepped down as a member of the Audit
Committee.  Mr. Engle and Mr. Courpron have not advised the board
of directors of the Company of any disagreement on any matters
related to the operations of Lilium.

The Company's non-executive directors made a binding nomination to
the Extraordinary General Meeting for the appointment of Mr.
Philippe Balducchi as a non-executive director for a period of
one-year with effect as of the Extraordinary General Meeting
(assuming shareholder approval) until the close of the annual
general meeting of shareholders to be held in 2025.  Mr. Philippe
Balducchi will serve as Audit Committee Chair once appointed as
the
non-executive director (assuming shareholder approval).  Mr.
Balducchi is the chief financial officer of KNDS, a European
defense technology group, and was the chief executive officer of
Airbus Canada.

The Board also recommends that shareholders vote for the issuance
of shares; the amendment of the articles of association of the
Company; and the cancellation of shares.

The Company noted this is an extraordinary general meeting.  The
Company will convene an annual general meeting for the approval of
2023 annual accounts following the completion of the audit.

                           About Lilium

Lilium (NASDAQ: LILM) -- www.lilium.com -- is creating a
sustainable and accessible mode of high-speed, regional
transportation for people and goods.  Using the Lilium Jet, an
all-electric vertical take-off and landing jet, designed to offer
leading capacity, low noise, and high performance with zero
operating emissions, Lilium is accelerating the decarbonization of
air travel. Working with aerospace, technology, and infrastructure
leaders, and with announced sales and indications of interest in
Europe, the United States, China, Brazil, UK, and the Kingdom of
Saudi Arabia, Lilium's 1000+ strong team includes approximately
500
aerospace engineers and a leadership team responsible for
delivering some of the most successful aircraft in aviation
history. Founded in 2015, Lilium's headquarters and manufacturing
facilities are in Munich, Germany, with teams based across Europe
and the U.S.

Munich, Germany-based PricewaterhouseCoopers GmbH
Wirtschaftsprufungsgesellschaft, the Company's auditor since 2019,
issued a "going concern" qualification in its report dated March
15, 2024, citing that the Company has incurred recurring losses
from operations since its inception and expects to continue to
generate operating losses that raise substantial doubt about its
ability to continue as a going concern.



=============
I R E L A N D
=============

AB CARVAL II-C: Fitch Puts 'B-sf' Final Rating to Class F Notes
---------------------------------------------------------------
Fitch Ratings has assigned AB CarVal Euro CLO II-C DAC final
ratings, as detailed below.

   Entity/Debt              Rating             Prior
   -----------              ------             -----
AB CARVAL EURO
CLO II-C DAC

   A-1-Loan             LT AAAsf  New Rating   AAA(EXP)sf

   A-2 Lender Notes
   XS2854208068         LT AAAsf  New Rating

   A-2-Loan             LT AAAsf  New Rating

   A-Notes
   XS2853689524         LT AAAsf  New Rating   AAA(EXP)sf

   B-1 XS2853689870     LT AAsf   New Rating   AA(EXP)sf

   B-2 XS2853690373     LT AAsf   New Rating   AA(EXP)sf

   C XS2853690613       LT Asf    New Rating   A(EXP)sf

   D XS2853690969       LT BBB-sf New Rating   BBB-(EXP)sf

   E XS2853691348       LT BB-sf  New Rating   BB-(EXP)sf

   F XS2853691777       LT B-sf   New Rating   B-(EXP)sf

   Subordinated
   XS2853692072         LT NRsf   New Rating   NR(EXP)sf

Transaction Summary

AB CarVal Euro CLO II-C DAC is a securitisation of mainly senior
secured obligations (at least 90%) with a component of senior
unsecured, mezzanine, second-lien loans and high-yield bonds. Note
proceeds were used to fund a portfolio with a target par of EUR350
million. The portfolio is actively managed by CarVal CLO Management
LLC. The CLO has a 4.5-year reinvestment period and an 8.5-year
weighted average life (WAL) test at closing.

KEY RATING DRIVERS

Average Portfolio Credit Quality (Neutral): Fitch places the
average credit quality of obligors at 'B'. The Fitch weighted
average rating factor of the identified portfolio is 24.2.

High Recovery Expectations (Positive): At least 90% of the
portfolio comprises senior secured obligations. Fitch views the
recovery prospects for these assets as more favourable than for
second-lien, unsecured and mezzanine assets. The Fitch weighted
average recovery rate of the identified portfolio is 62.6%.

Diversified Asset Portfolio (Positive): The closing matrix and
forward matrix, the latter of which is set one year after closing,
are based on a 10 largest obligor limit of 20% of the portfolio
balance and a fixed-rate asset limit of 10%. The manager can elect
the forward matrix at any time one year after closing if the
aggregate collateral balance is at least above the target par and
subject to confirmation from Fitch.

The transaction also includes various concentration limits,
including a maximum exposure to the three largest Fitch-defined
industries in the portfolio at 40%. These covenants ensure that the
asset portfolio will not be exposed to excessive concentration.

Portfolio Management (Neutral): The transaction has a 4.5-year
reinvestment period, which is governed by reinvestment criteria
that are similar to those of other European transactions. Fitch's
analysis is based on a stressed-case portfolio with the aim of
testing the robustness of the transaction structure against its
covenants and portfolio guidelines.

Cash Flow Modelling (Positive): The WAL used for the Fitch-stressed
portfolio analysis was reduced by 12 months. This is to account for
the strict reinvestment conditions envisaged after the reinvestment
period. These include passing the coverage tests and the Fitch
'CCC' maximum limit after reinvestment and a WAL covenant that
progressively steps down over time after the end of the
reinvestment period. In Fitch's opinion, these conditions would
reduce the effective risk horizon of the portfolio during stress
periods.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

A 25% increase of the mean default rate (RDR) across all ratings
and a 25% decrease of the recovery rate (RRR) across all ratings of
the identified portfolio would lead to downgrades of no more than
one notch for the class D notes and have no impact on the rest.

Based on the identified portfolio, downgrades may occur if the loss
expectation is larger than initially assumed, due to unexpectedly
high levels of default and portfolio deterioration. Due to the
better metrics and shorter life of the identified portfolio than
the Fitch-stressed portfolio, the class B, D and E notes have a
rating cushion of two notches, the class C notes of three notches
and the class F notes of five notches. The class A notes have no
rating cushion.

Should the cushion between the identified portfolio and the
Fitch-stressed portfolio be eroded due to manager trading or
negative portfolio credit migration, a 25% increase of the mean RDR
across all ratings and a 25% decrease of the RRR across all ratings
of the Fitch-stressed portfolio would lead to downgrades of up to
four notches for the notes.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

A 25% reduction of the mean RDR across all ratings and a 25%
increase in the RRR across all ratings of the Fitch-stressed
portfolio would lead to upgrades of up to five notches, except for
the 'AAAsf' rated notes.

During the reinvestment period, based on the Fitch-stressed
portfolio, upgrades may occur on better-than-expected portfolio
credit quality and a shorter remaining WAL test, allowing the notes
to withstand larger-than-expected losses for the transaction's
remaining life. After the end of the reinvestment period, upgrades
may result from stable portfolio credit quality and deleveraging,
leading to higher credit enhancement and excess spread available to
cover losses in the remaining portfolio.

USE OF THIRD PARTY DUE DILIGENCE PURSUANT TO SEC RULE 17G -10

Form ABS Due Diligence-15E was not provided to, or reviewed by,
Fitch in relation to this rating action.

DATA ADEQUACY

The majority of the underlying assets or risk-presenting entities
have ratings or credit opinions from Fitch and/or other nationally
recognised statistical rating organisations and/or European
securities and markets authority-registered rating agencies. Fitch
has relied on the practices of the relevant groups within Fitch
and/or other rating agencies to assess the asset portfolio
information or information on the risk-presenting entities.

Overall, and together with any assumptions referred to above,
Fitch's assessment of the information relied upon for the agency's
rating analysis according to its applicable rating methodologies
indicates that it is adequately reliable.

ESG CONSIDERATIONS

Fitch does not provide ESG relevance scores for AB CarVal Euro CLO
II-C DAC. In cases where Fitch does not provide ESG relevance
scores in connection with the credit rating of a transaction,
programme, instrument or issuer, Fitch will disclose in the key
rating drivers any ESG factor which has a significant impact on the
rating on an individual basis.

ARMADA EURO IV: Fitch Hikes Rating on Class F Notes to 'B+sf'
-------------------------------------------------------------
Fitch Ratings has upgraded Armada Euro CLO IV DAC's class B and F
notes and affirmed the rest.

   Entity/Debt          Rating           Prior
   -----------          ------           -----
Armada Euro
CLO IV DAC

   X XS2066869442   LT AAAsf  Affirmed   AAAsf
   A XS2066869368   LT AAAsf  Affirmed   AAAsf
   B XS2066870291   LT AA+sf  Upgrade    AAsf
   C XS2066870887   LT A+sf   Affirmed   A+sf
   D XS2066871422   LT BBB+sf Affirmed   BBB+sf
   E XS2066873394   LT BB+sf  Affirmed   BB+sf
   F XS2066872404   LT B+sf   Upgrade    Bsf

Transaction Summary

Armada Euro CLO IV DAC is a securitisation of mainly senior secured
loans (at least 90%) with a component of senior unsecured,
mezzanine, and second-lien loans. The portfolio is actively managed
by Brigade Capital Europe Management LLP. The transaction exited
its reinvestment period in July 2024.

KEY RATING DRIVERS

Performance Better Than Expected Case: Since Fitch's last rating
action in November 2023, the portfolio's performance has been
stable. Based on the last trustee report dated 15 July 2024, the
transaction was passing all its tests. The transaction was 1.4%
above par and had no defaulted assets. Exposure to assets with a
Fitch-derived rating of 'CCC+' and below is 5.6%, versus a limit of
7.5%. The transaction performance exceeds its rating-case
assumptions and supports the upgrades of the notes.

Manageable Refinancing Risk: The transaction has manageable near-
and medium-term refinancing risk, with 0.8% of portfolio assets
maturing in 2025 and another 7.8% in 2026, as calculated by Fitch.

'B'/'B-' Portfolio: Fitch assesses the average credit quality of
the transaction's underlying obligors at 'B'/'B-'. The weighted
average rating factor of the current portfolio, as calculated by
Fitch under its latest criteria, is 25.

High Recovery Expectations: Senior secured obligations comprise
99.1% of the portfolio. Fitch views the recovery prospects for
these assets as more favourable than for second-lien, unsecured and
mezzanine assets. The Fitch-calculated weighted average recovery
rate of the current portfolio is 65.1%.

Diversified Portfolio: The portfolio is well-diversified across
obligors, countries and industries. The top 10 obligor
concentration, as calculated by Fitch, is 16%, and no obligor
represents more than 2% of the portfolio balance. Exposure to the
three-largest Fitch-defined industries is 35% as calculated by the
trustee. Unhedged fixed-rate assets as reported by the trustee are
4.4% of the portfolio balance, versus a limit of 10%.

Transaction Outside Reinvestment Period: Despite the transaction's
exit from its reinvestment period the manager can reinvest
unscheduled principal proceeds and sale proceeds from credit-risk
obligations after the reinvestment period, subject to compliance
with the reinvestment criteria. Given the manager's ability to
reinvest, Fitch's analysis is based on a stressed portfolio using
the agency's collateral quality matrix specified in the transaction
documentation. Fitch used the matrix with limits of the top 10
obligors at 23%, the largest Fitch-defined industry at 17.5% and
the three-largest Fitch-defined industries at 40%.

Cash Flow Analysis: Fitch used a customised proprietary cash flow
model to replicate the principal and interest waterfalls and the
various structural features of the transaction, and to assess their
effectiveness, including the structural protection provided by
excess spread diverted through the par-value and interest-coverage
tests.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

Based on the current portfolio, downgrades may occur if the loss
expectation is larger than initially assumed, due to unexpectedly
high levels of default and portfolio deterioration.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade
Upgrades may result from stable portfolio credit quality and
deleveraging, leading to higher credit enhancement and excess
spread available to cover losses in the remaining portfolio.

USE OF THIRD PARTY DUE DILIGENCE PURSUANT TO SEC RULE 17G -10

Form ABS Due Diligence-15E was not provided to, or reviewed by,
Fitch in relation to this rating action.

DATA ADEQUACY

Fitch has checked the consistency and plausibility of the
information it has received about the performance of the asset pool
and the transaction. Fitch has not reviewed the results of any
third party assessment of the asset portfolio information or
conducted a review of origination files as part of its ongoing
monitoring.

The majority of the underlying assets or risk-presenting entities
have ratings or credit opinions from Fitch and/or other nationally
recognised statistical rating organisations and/or European
securities and markets authority-registered rating agencies. Fitch
has relied on the practices of the relevant groups within Fitch
and/or other rating agencies to assess the asset portfolio
information or information on the risk-presenting entities.

Overall, and together with any assumptions referred to above,
Fitch's assessment of the information relied upon for the agency's
rating analysis according to its applicable rating methodologies
indicates that it is adequately reliable.

ESG CONSIDERATIONS

Fitch does not provide ESG relevance scores for Armada Euro CLO IV
DAC. In cases where Fitch does not provide ESG relevance scores in
connection with the credit rating of a transaction, programme,
instrument or issuer, Fitch will disclose in the key rating drivers
any ESG factor which has a significant impact on the rating on an
individual basis.

AVOCA CAPITAL X: Fitch Hikes Rating on Class F-R-R Notes to 'B+sf'
------------------------------------------------------------------
Fitch Ratings has upgraded Avoca Capital CLO X DAC's class F-R-R
notes and affirmed the rest. The Outlook is Stable on all notes.

   Entity/Debt                Rating           Prior
   -----------                ------           -----
Avoca Capital CLO X DAC

   A-R-R XS2305547908     LT AAAsf  Affirmed   AAAsf
   B-1-R-R XS2305547817   LT AA+sf  Affirmed   AA+sf
   B-2-R-R XS2305548112   LT AA+sf  Affirmed   AA+sf
   C-R-R XS2305548542     LT A+sf   Affirmed   A+sf
   D-R-R XS2305548385     LT BBB+sf Affirmed   BBB+sf
   E-R-R XS2305548898     LT BB+sf  Affirmed   BB+sf
   F-R-R XS2305549276     LT B+sf   Upgrade    Bsf

Transaction Summary

Avoca Capital CLO X DAC is a cash flow CLO comprising mostly senior
secured obligations. The transaction is actively managed by KKR
Credit Advisors (Ireland) and will exit its reinvestment period in
January 2026.

KEY RATING DRIVERS

Stable Performance; Low Refinancing Risk: Since Fitch's last review
in November 2023, the portfolio's performance has remained broadly
stable. According to the last trustee report dated 31 July 2024,
the transaction was passing all its tests with no reported defaults
(versus 0.5% of target par at the last review). The resilient
performance of the transaction and low refinancing risk with 0.6%
of the assets in the portfolio maturing before 2025 and 6.3% in
2026 support today's rating action.

Large Cushion for All Notes: The Stable Outlooks for all the notes
are driven by large default-rate buffers at their current ratings
and should allow the notes to absorb further defaults in the
portfolio without rating impact. The Stable Outlooks also reflect
that the ratings are either 'AAAsf' or its expectation that the
notes have sufficient credit protection to withstand credit
deterioration in the portfolio at their ratings.

'B'/'B-' Portfolio: Fitch assesses the average credit quality of
the underlying obligors at 'B'/'B-'. The Fitch-calculated weighted
average rating factor of the current portfolio is 25.4 as
calculated by Fitch.

High Recovery Expectations: Senior secured obligations comprise
98.5% of the portfolio. Fitch views the recovery prospects for
these assets as more favourable than for second-lien, unsecured and
mezzanine assets. The Fitch-calculated weighted average recovery
rate of the current portfolio as reported by the trustee was
61.8%.

Diversified Portfolio: The top 10 obligor concentration as
calculated by Fitch is 10.8%, which is below the limit of 15%, and
no obligor represents more than 1.6% of the portfolio balance.

Transaction in Reinvestment Period: Given the manager's ability to
reinvest, Fitch's analysis is based on a stressed portfolio and
tested the notes' achievable ratings across all Fitch test
matrices, since the portfolio can still migrate to different
collateral quality tests and the level of fixed-rate assets could
change. Fitch has modelled the current portfolio at below par.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

Based on the current portfolio, downgrades may occur if loss
expectation is larger than initially assumed, due to unexpectedly
high levels of default and portfolio deterioration.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

Upgrades may result from stable portfolio credit quality and
deleveraging, leading to higher credit enhancement and excess
spread available to cover losses in the remaining portfolio.

USE OF THIRD PARTY DUE DILIGENCE PURSUANT TO SEC RULE 17G -10

Form ABS Due Diligence-15E was not provided to, or reviewed by,
Fitch in relation to this rating action.

DATA ADEQUACY

Fitch has checked the consistency and plausibility of the
information it has received about the performance of the asset pool
and the transaction. Fitch has not reviewed the results of any
third party assessment of the asset portfolio information or
conducted a review of origination files as part of its ongoing
monitoring.

The majority of the underlying assets or risk-presenting entities
have ratings or credit opinions from Fitch and/or other nationally
recognised statistical rating organisations and/or European
securities and markets authority-registered rating agencies. Fitch
has relied on the practices of the relevant groups within Fitch
and/or other rating agencies to assess the asset portfolio
information or information on the risk-presenting entities.

Overall, and together with any assumptions referred to above,
Fitch's assessment of the information relied upon for the agency's
rating analysis according to its applicable rating methodologies
indicates that it is adequately reliable.

ESG CONSIDERATIONS

Fitch does not provide ESG relevance scores for Avoca Capital CLO X
DAC. In cases where Fitch does not provide ESG relevance scores in
connection with the credit rating of a transaction, programme,
instrument or issuer, Fitch will disclose in the key rating drivers
any ESG factor which has a significant impact on the rating on an
individual basis.

CIFC EUROPEAN VI: S&P Assigns B- (sf) Rating to Class F Notes
-------------------------------------------------------------
S&P Global Ratings assigned credit ratings to CIFC European Funding
VI DAC's class A to F European cash flow CLO notes. The issuer also
issued unrated subordinated notes.

The ratings reflect S&P's assessment of:

-- The diversified collateral pool, which primarily comprises
broadly syndicated speculative-grade senior secured term loans and
bonds that are governed by collateral quality tests.

-- The credit enhancement provided through excess spread and
overcollateralization.

-- The collateral manager's experienced team, which can affect the
performance of the rated notes through collateral selection,
ongoing portfolio management, and trading.

-- The transaction's legal structure, which is bankruptcy remote.

-- The transaction's counterparty risks, which are in line with
our counterparty rating framework.

  Portfolio benchmarks

  S&P Global Ratings' weighted-average rating factor     2,799.76

  Default rate dispersion                                  544.28

  Weighted-average life (years)                              4.58

  Weighted-average life including reinvestment (years)       4.61

  Obligor diversity measure                                161.70

  Industry diversity measure                                19.46

  Regional diversity measure                                 1.22


  Transaction key metrics

  Portfolio weighted-average rating
  derived from S&P's CDO evaluator                              B

  'CCC' category rated assets (%)                            0.63

  Target 'AAA' weighted-average recovery (%)                36.78

  Actual weighted-average spread (net of floors; %)          4.07

  Target weighted-average coupon (%)                         6.27


Under the transaction documents, the rated notes will pay quarterly
interest unless a frequency switch event occurs. Following this,
the notes will switch to semiannual payments.

Rationale

The portfolio is well-diversified, primarily comprising broadly
syndicated speculative-grade senior secured term loans and senior
secured bonds. Therefore, S&P has conducted its credit and cash
flow analysis by applying its criteria for corporate cash flow
CDOs.

S&P said, "In our cash flow analysis, we used the EUR400 million
target par amount, the actual weighted-average spread (4.07%), the
covenanted weighted-average coupon (4.30%), and the target
weighted-average recovery rate for all rating levels. We applied
various cash flow stress scenarios, using four different default
patterns, in conjunction with different interest rate stress
scenarios for each liability rating category.

"Until the end of the reinvestment period in April 2029, the
collateral manager may substitute assets in the portfolio for so
long as our CDO Monitor test is maintained or improved in relation
to the initial ratings on the notes. This test looks at the total
amount of losses that the transaction can sustain as established by
the initial cash flows for each rating, and it compares that with
the current portfolio's default potential plus par losses to date.

"Under our structured finance sovereign risk criteria, we consider
that the transaction's exposure to country risk is sufficiently
mitigated at the assigned ratings.

"The transaction's documented counterparty replacement and remedy
mechanisms adequately mitigate its exposure to counterparty risk
under our current counterparty criteria.

"The transaction's legal structure and framework is bankruptcy
remote, in line with our legal criteria.

"The operational risk associated with key transaction parties (such
as the collateral manager) that provide an essential service to the
issuer is in line with our operational risk criteria.

"Following our analysis of the credit, cash flow, counterparty,
operational, and legal risks, we believe our ratings are
commensurate with the available credit enhancement for the class A
to F notes.

"Our credit and cash flow analysis indicates that the available
credit enhancement for the class B to F notes could withstand
stresses commensurate with the same or higher ratings than those we
have assigned. However, as the CLO is still in its reinvestment
phase, during which the transaction's credit risk profile could
deteriorate, we have capped our ratings assigned to these notes.

"In addition to our standard analysis, to provide an indication of
how rising pressures among speculative-grade corporates could
affect our ratings on European CLO transactions, we have also
included the sensitivity of the ratings on the class A to E notes
based on four hypothetical scenarios. The results are shown in the
chart below.

"As our ratings analysis makes additional considerations before
assigning ratings in the 'CCC' category, and we would assign a 'B-'
rating if the criteria for assigning a 'CCC' category rating are
not met, we have not included the above scenario analysis results
for the class F notes."

Environmental, social, and governance

S&P said, "We regard the exposure to environmental, social, and
governance (ESG) credit factors in the transaction as being broadly
in line with our benchmark for the sector. Primarily due to the
diversity of the assets within CLOs, the exposure to environmental
credit factors is viewed as below average, social credit factors
are below average, and governance credit factors are average. For
this transaction, the documents prohibit assets from being related
to certain activities. Accordingly, since the exclusion of assets
from these industries does not result in material differences
between the transaction and our ESG benchmark for the sector, no
specific adjustments have been made in our rating analysis to
account for any ESG-related risks or opportunities."

  Ratings
                       AMOUNT                      CREDIT
  CLASS     RATING*   (MIL. EUR)  INTEREST RATE§   ENHANCEMENT
(%)

  A         AAA (sf)    248.00       3mE +1.30%      38.00

  B         AA (sf)      44.00       3mE +1.90%      27.00

  C         A (sf)       24.00       3mE +2.18%      21.00

  D         BBB- (sf)    28.00       3mE +3.10%      14.00

  E         BB- (sf)     18.00       3mE +5.96%       9.50

  F         B- (sf)      12.00       3mE +8.30%       6.50

  Sub       NR           33.75       N/A               N/A

*The ratings assigned to the class A and B notes address timely
interest and ultimate principal payments. The ratings assigned to
the class C to F notes address ultimate interest and principal
payments.
§The payment frequency switches to semiannual and the index
switches to six-month EURIBOR when a frequency switch event occurs.

NR--Not rated.
N/A--Not applicable.
3mE--Three-month Euro Interbank Offered Rate.


FIDELITY GRAND 2024-1: S&P Assigns B- (sf) Rating to Class F Notes
------------------------------------------------------------------
S&P Global Ratings assigned its credit ratings to Fidelity Grand
Harbour CLO 2024-1 DAC's class A-loan and class A, B-1, B-2, C, D,
E, and F notes. The issuer also issued unrated subordinated notes.

Under the transaction documents, the rated loan and notes will pay
quarterly interest unless a frequency switch event occurs.
Following this, the loan and notes will switch to semiannual
payment.

The portfolio's reinvestment period will end approximately 4.6
years after closing, while the non-call period will end
approximately 1.5 years after closing.

The ratings reflect S&P's assessment of:

-- The diversified collateral pool, which primarily comprises
broadly syndicated speculative-grade senior secured term loans and
bonds governed by collateral quality tests.

-- The credit enhancement provided through the subordination of
cash flows, excess spread, and overcollateralization.

-- The collateral manager's experienced team, which can affect the
performance of the rated notes through collateral selection,
ongoing portfolio management, and trading.

-- The transaction's legal structure, which is bankruptcy remote.

-- The transaction's counterparty risks, which are in line with
S&P's counterparty rating framework.

  Portfolio benchmarks

  S&P Global Ratings' weighted-average rating factor    2,780.91

  Default rate dispersion                                 564.91

  Weighted-average life (years)                             4.90

  Weighted-average life (years) extended
  to cover the length of the reinvestment period            4.90

  Obligor diversity measure                               103.15

  Industry diversity measure                               20.49

  Regional diversity measure                                1.19


  Transaction key metrics

  Portfolio weighted-average rating
  derived from S&P's CDO evaluator                            B

  'CCC' category rated assets (%)                          0.75

  Target actual 'AAA' weighted-average recovery (%)       37.38

  Target actual weighted-average spread (net of floors; %) 4.08


Rating rationale

S&P said, "Our ratings reflect our assessment of the collateral
portfolio's credit quality, which has a weighted-average rating of
'B'. The portfolio is well diversified and primarily comprises
broadly syndicated speculative-grade senior secured term loans and
senior secured bonds. Therefore, we conducted our credit and cash
flow analysis by applying our criteria for corporate cash flow
CDOs.

"In our cash flow analysis, we modelled the EUR400 million par
amount, the covenanted weighted-average spread of 4.05%, and a
weighted-average coupon of 4.25%, and the actual weighted-average
recovery rates for all rated notes and the loan. We applied various
cash flow stress scenarios, using four different default patterns,
in conjunction with different interest rate stress scenarios for
each liability rating category.

"Until the end of the reinvestment period on April 15, 2029, the
collateral manager may substitute assets in the portfolio for so
long as our CDO Monitor test is maintained or improved in relation
to the initial ratings on the loan and notes. This test looks at
the total amount of losses that the transaction can sustain as
established by the initial cash flows for each rating, and compares
that with the current portfolio's default potential plus par losses
to date. As a result, until the end of the reinvestment period, the
collateral manager may through trading deteriorate the
transaction's current risk profile, if the initial ratings are
maintained.

"Under our structured finance sovereign risk criteria, the
transaction's exposure to country risk is sufficiently mitigated at
the assigned ratings.

"The transaction's legal structure and framework are bankruptcy
remote. The issuer is a special-purpose entity that meets our
criteria for bankruptcy remoteness.

"The transaction's documented counterparty replacement and remedy
mechanisms adequately mitigate its exposure to counterparty risk
under our counterparty criteria.

"Our credit and cash flow analysis indicates that the available
credit enhancement for the class B-1 to F notes could withstand
stresses commensurate with higher ratings than those we have
assigned. However, as the CLO is still in its reinvestment phase,
during which the transaction's credit risk profile could
deteriorate, we capped our assigned ratings on these notes. The
class A-loan and class A notes can withstand stresses commensurate
with the assigned ratings.

"Following our analysis of the credit, cash flow, counterparty,
operational, and legal risks, we believe that our ratings are
commensurate with the available credit enhancement for the class
A-loan and class A, B-1, B-2, C, D, E, and F notes.

"In addition to our standard analysis, to provide an indication of
how rising pressures among speculative-grade corporates could
affect our ratings on European CLO transactions, we have also
included the sensitivity of the ratings on the class A-loan and
class A to E notes based on four hypothetical scenarios.

"As our ratings analysis makes additional considerations before
assigning ratings in the 'CCC' category, and we would assign a 'B-'
rating if the criteria for assigning a 'CCC' category rating are
not met, we have not included the above scenario analysis results
for the class F notes."

Environmental, social, and governance

S&P said, "We regard the exposure to environmental, social, and
governance (ESG) credit factors in the transaction as being broadly
in line with our benchmark for the sector. Primarily due to the
diversity of the assets within CLOs, the exposure to environmental
credit factors is viewed as below average, social credit factors
are below average, and governance credit factors are average. For
this transaction, the documents prohibit assets from being related
to certain activities, including, but not limited to the following:
controversial weapons, conventional weapons, firearms, tobacco and
tobacco-related products, fraudulent and coercive loan origination
and/or highly speculative financial operations. Accordingly, since
the exclusion of assets from these industries does not result in
material differences between the transaction and our ESG benchmark
for the sector, no specific adjustments have been made in our
rating analysis to account for any ESG-related risks or
opportunities."


  Ratings list
                     AMOUNT      CREDIT
  CLASS   RATING*   (MIL. EUR)   ENHANCEMENT (%)   INTEREST RATE§

  A       AAA (sf)    150.00      38.00    Three/six-month EURIBOR

                                           plus 1.31%

  A-loan  AAA (sf)     98.00      38.00    Three/six-month EURIBOR

                                           plus 1.31%

  B-1     AA (sf)      31.80      26.30    Three/six-month EURIBOR

                                           plus 1.90%

  B-2     AA (sf)      15.00      26.30    5.40%

  C       A (sf)       22.20      20.75    Three/six-month EURIBOR

                                           plus 2.30%

  D       BBB- (sf)    27.00      14.00    Three/six-month EURIBOR

                                           plus 3.25%

  E       BB- (sf)     18.00      9.50     Three/six-month EURIBOR

                                           plus 5.96%

  F       B- (sf)      11.00      6.75     Three/six-month EURIBOR

                                           plus 8.14%

  Sub. Notes   NR      31.70      N/A      N/A

*Our ratings address timely payment of interest and ultimate
principal on the class A-loan and class A, B-1, and B-2 notes and
ultimate interest and principal on the class C, D, E, and F notes.

§The payment frequency switches to semiannual and the index
switches to six-month EURIBOR when a frequency switch event occurs.

EURIBOR--Euro Interbank Offered Rate.
NR--Not rated.
N/A--Not applicable.



GOLDENTREE LOAN 3: S&P Affirms 'B- (sf)' Rating on Class F Notes
----------------------------------------------------------------
S&P Global Ratings raised its credit ratings on GoldenTree Loan
Management EUR CLO 3 DAC's class B-1-R and B-2-R notes to 'AAA
(sf)' from 'AA (sf)', C-R notes to 'AA+ (sf)' from 'A (sf)', and
D-R notes to 'A- (sf)' from 'BBB- (sf)'. At the same time, S&P
affirmed its 'AAA (sf)' rating on the class A-R notes, 'BB- (sf)'
rating on the class E notes, and 'B- (sf)' rating on the class F
notes.

The rating actions follow the application of its global corporate
CLO criteria and our credit and cash flow analysis of the
transaction based on the July 2024 payment report (although S&P has
also considered more recent information received in the August 2024
payment report).

Since the refinanced closing date in September 2021:

-- The weighted-average rating of the portfolio remains at 'B'.

-- The portfolio has become more diversified, as the number of
performing obligors has decreased to 117 from 152.

-- The portfolio's weighted-average life has decreased to 3.68
years from 5.02 years.

-- The percentage of 'CCC' rated assets has decreased to 1.97%
from 6.00% of the performing balance.

-- Following the deleveraging of the senior notes, the class A-R
to D-R notes benefit from higher levels of credit enhancement
compared with S&P's previous review.


  Credit enhancement
            CURRENT AMOUNT                AT REFINANCED
  CLASS      (MIL. EUR)     CURRENT (%) CLOSING IN 2019 (%)

  A-R         163.88         46.09          38.00

  B-1-R        25.00         35.23          29.75

  B-2-R        8.00          35.23          29.75

  C-R          25.00         27.01          23.50

  D-R          28.00         17.79          16.50

  E            26.00         9.24           10.00

  F            10.60         5.75           7.35

  Sub Notes     47.80        N/A            N/A

  N/A--Not applicable.


The scenario default rates (SDRs) have decreased for all rating
scenarios primarily due to a reduction in the weighted-average life
since the refinanced closing date (3.68 years from 5.02 years) and
the percentage of 'CCC' rated assets.


  Portfolio benchmarks
                                              AT REFINANCED
                                 CURRENT      CLOSING IN 2021

  SPWARF                         2,684.87        2,791.43

  Default rate dispersion          681.03          626.80

  Weighted-average life (years)      3.68            5.02

  Obligor diversity measure         99.61          129.99

  Industry diversity measure        21.33           22.27

  Regional diversity measure         1.34            1.33

SPWARF--S&P Global Ratings' weighted-average rating factor. All
figures presented in the table do not include defaulted assets.

On the cash flow side:

-- The reinvestment period for the transaction ended in January
2024.

-- The class A-R notes have deleveraged by EUR84.1 million since
refinanced closing.

-- No class of notes is currently deferring interest.

-- All coverage tests are passing as of the August 2024 payment
report.

  Transaction key metrics
                                                   AT REFINANCED
                                          CURRENT  CLOSING IN 2021

  Total collateral amount (mil. EUR)*     306.30        400

  Defaulted assets (mil. EUR)               3.06        0.00

  Number of performing obligors              117        152

  Portfolio weighted-average rating            B         B

  'AAA' SDR (%)                            56.66         62.99

  'AAA' WARR (%)                           38.37         38.33

*Performing assets plus cash and expected recoveries on defaulted
assets.
SDR--scenario default rate.
WARR--Weighted-average recovery rate.

S&P said, "In our view, the portfolio is diversified across
obligors, industries, and asset characteristics.

"Based on the improved SDRs and higher credit enhancement available
to the class A-R to D-R notes, we affirmed our ratings on the class
A-R notes and raised our ratings on the class B-1-R, B-2-R, C-R,
and D-R notes. At the same time, we affirmed our ratings on the
class E and F notes as although credit enhancement for these
classes has decreased, this has been offset by a reduction in the
SDRs.

"Our credit and cash flow analysis indicates that the available
credit enhancement for the class C-R and D-R notes could withstand
stresses commensurate with higher rating levels than those
assigned. However, we considered the considerable portion of senior
notes outstanding and the current macroeconomic conditions.

"The transaction has amortized the class A-R notes on each interest
payment date since the end of the reinvestment period in January
2024. However, we have considered that the manager may still
reinvest unscheduled redemption proceeds and sale proceeds from
credit-impaired assets. Such reinvestments (as opposed to repayment
of the liabilities) may therefore prolong the note repayment
profile for the most senior class of notes.

"Our credit and cash flow analysis indicates that the available
credit enhancement for the class F notes could withstand stresses
commensurate with a lower rating. However, we have applied our
'CCC' rating criteria, resulting in a 'B- (sf)' rating on this
class of notes."

The ratings uplift (to 'B-') reflects several key factors,
including:

-- The notes' available credit enhancement, which is in the same
range as that of other CLOs S&P has rated and that have recently
been issued in Europe.

-- The portfolio's average credit quality, which is similar to
other recent CLOs.

-- S&P's model generated break-even default rate at the 'B-'
rating level of 15.65% (for a portfolio with a weighted-average
life of 3.68 years), versus if we were to consider a long-term
sustainable default rate of 3.1% for 3.68 years, which would result
in a target default rate of 11.40%.

-- S&P does not believe that there is a one-in-two chance of this
tranche defaulting.

-- S&P does not envision this tranche defaulting in the next 12-18
months.

-- Following this analysis, S&P considers the available credit
enhancement to be commensurate with the 'B- (sf)' rating on the
class F notes.

S&P considers the transaction's exposure to country risk to be
limited at the assigned ratings, as the exposure to individual
sovereigns does not exceed the diversification thresholds outlined
in our structured finance sovereign risk criteria.

Counterparty, operational, and legal risks are adequately mitigated
in line with S&P's criteria.


HERA FINANCING 2024-1: S&P Assigns B- (sf) Rating to Class F Notes
------------------------------------------------------------------
S&P Global Ratings has assigned credit ratings to Hera Financing
2024-1 DAC's class A, B, C, D, E, and F notes.

The transaction is backed by GBP220.0 million of a GBP520.0 million
senior ranking loan. The senior loan was advanced to the borrowers
under the facilities agreement (the facility A loans). The issuer
advanced the GBP220.0 million facility A2 loan, which represents
42.3% of the total facility A loan using part of the proceeds of
the issuance of the notes, with other lenders advancing the
remaining portion of the facility A loan (such other portions of
the facility A loan being the facility A1 loan and the
nonsecuritized loans).

In addition, the issuer advanced a GBP11.58 million facility R loan
using part of the proceeds of the issuance of the notes, which are
junior ranking and rank behind the facility A loans. The facility R
loan and the facility A2 loan are, collectively, referred to as the
securitized loans, and the securitized loans together with the
nonsecuritized loans are referred to as the loans.

After the closing date but before May 2025, under the terms of the
facilities agreement and subject to certain conditions being
satisfied, a new lender or existing lender (including the issuer)
may advance the facility A3 loan under facility A to refinance the
Chancery House property located in London.

The initial composition of the portfolio is 19 flexible office
assets located in the U.K.

The appraisers valued the property portfolio assuming a corporate
sale at GBP867.0 million, and the current senior loan-to-value
(LTV) ratio is 60.0%. The three-year loan (with two one-year loan
extensions) does not include amortization or default covenants
prior to a permitted change in control.

S&P said, "Our ratings address Hera Financing 2024-1 DAC's ability
to meet timely interest payments and principal repayment no later
than the legal final maturity in November 2034. Our ratings on the
notes reflect our assessment of the underlying loan's credit, cash
flow, and legal characteristics, and an analysis of the
transaction's counterparty and operational risks."

  Ratings

  CLASS     RATING*      AMOUNT (MIL. GBP)

  A         AAA (sf)       89.80

  B         AA- (sf)       30.00

  C         A- (sf)        24.00

  D         BBB- (sf)      20.50

  E         BB- (sf)       23.80

  F         B- (sf)        31.90

  R         NR             11.58

*S&P's ratings address timely payment of interest and payment of
principal not later than the legal final maturity.
NR--Not rated


SOUND POINT 11: S&P Assigns B- (sf) Rating to Class F Notes
-----------------------------------------------------------
S&P Global Ratings assigned credit ratings to Sound Point Euro CLO
11 Funding DAC's class A-L1 and A-L2 loans and class A to F
European cash flow CLO notes. The issuer also issued unrated
subordinated notes.

Under the transaction documents, the rated loans and notes pay
quarterly interest unless a frequency switch event occurs.
Following this, the notes and loans will permanently switch to
semiannual payments.

The portfolio's reinvestment period will end approximately 5.11
years after closing, while the non-call period will end 1.5 years
after closing.

The ratings reflect S&P's assessment of:

-- The diversified collateral pool, which primarily comprises
broadly syndicated speculative-grade senior secured term loans and
bonds that are governed by collateral quality tests.

-- The credit enhancement provided through the subordination of
cash flows, excess spread, and overcollateralization.

-- The collateral manager's experienced team, which can affect the
performance of the rated notes through collateral selection,
ongoing portfolio management, and trading.

-- The transaction's legal structure, which is bankruptcy remote.

-- The transaction's counterparty risks, which are in line with
our counterparty rating framework.

  Portfolio benchmarks

  S&P Global Ratings' weighted-average rating factor      2826.75

  Default rate dispersion                                  512.71

  Weighted-average life (years)                              4.87

  Weighted-average life (years) extended
  to cover the length of the reinvestment period             5.11

  Obligor diversity measure                                129.15

  Industry diversity measure                                19.10

  Regional diversity measure                                 1.24


  Transaction key metrics

  Portfolio weighted-average rating
  derived from S&P's CDO evaluator                              B

  'CCC' category rated assets (%)                            0.00

  Actual 'AAA' weighted-average recovery (%)                37.02

Actual weighted-average spread (net of floors; %)            4.11


Rating rationale

S&P said, "Our ratings reflect our assessment of the collateral
portfolio's credit quality, which has a weighted-average rating of
'B'. The portfolio is well-diversified, primarily comprising
broadly syndicated speculative-grade senior secured term loans and
senior secured bonds. Therefore, we have conducted our credit and
cash flow analysis by applying our criteria for corporate cash flow
CDOs.

"In our cash flow analysis, we used the EUR450 million target par
amount, the covenanted weighted-average spread (4.00%), the
covenanted weighted-average coupon (5.00%), and the actual
portfolio weighted-average recovery rates for all rated loans and
notes. We applied various cash flow stress scenarios, using four
different default patterns, in conjunction with different interest
rate stress scenarios for each liability rating category.

"Until the end of the reinvestment period on Oct. 15, 2029, the
collateral manager may substitute assets in the portfolio for so
long as our CDO Monitor test is maintained or improved in relation
to the initial ratings on the loans and notes. This test looks at
the total amount of losses that the transaction can sustain as
established by the initial cash flows for each rating, and compares
that with the current portfolio's default potential plus par losses
to date. As a result, until the end of the reinvestment period, the
collateral manager may through trading deteriorate the
transaction's current risk profile, if the initial ratings are
maintained.

"Under our structured finance sovereign risk criteria, the
transaction's exposure to country risk is sufficiently mitigated at
the assigned ratings.

"The transaction's documented counterparty replacement and remedy
mechanisms adequately mitigate its exposure to counterparty risk
under our current counterparty criteria.

"The transaction's legal structure and framework are bankruptcy
remote. The issuer is a special-purpose entity that meets our
criteria for bankruptcy remoteness.

"Our credit and cash flow analysis shows that the class B, C, D, E,
and F notes benefit from break-even default rate (BDR) and scenario
default rate cushions that we would typically consider to be in
line with higher ratings than those assigned. However, as the CLO
is still in its reinvestment phase, during which the transaction's
credit risk profile could deteriorate, we have capped our ratings
on the notes. The class A notes and class A-L1 and A-L2 loans can
withstand stresses commensurate with the assigned ratings.

"Following our analysis of the credit, cash flow, counterparty,
operational, and legal risks, we believe our ratings are
commensurate with the available credit enhancement for the class
A-L1 and A-L2 loans and class A to F notes.

"In addition to our standard analysis, to indicate how rising
pressures among speculative-grade corporates could affect our
ratings on European CLO transactions, we have also included the
sensitivity of the ratings on the class A-L1 and A-L2 loans and
class A to E notes based on four hypothetical scenarios.

"As our ratings analysis makes additional considerations before
assigning ratings in the 'CCC' category--and we would assign a 'B-'
rating if the criteria for assigning a 'CCC' category rating are
not met--we have not included the above scenario analysis results
for the class F notes."

Environmental, social, and governance

S&P said, "We regard the exposure to environmental, social, and
governance (ESG) credit factors in the transaction as being broadly
in line with our benchmark for the sector. Primarily due to the
diversity of the assets within CLOs, the exposure to environmental
credit factors is viewed as below average, social credit factors
are below average, and governance credit factors are average."

  Ratings

                     AMOUNT      CREDIT
  CLASS   RATING*   (MIL. EUR)   ENHANCEMENT (%)   INTEREST RATE§

  A       AAA (sf)    134.00      38.00    Three/six-month EURIBOR

                                           plus 1.30%

  A-L1    AAA (sf)     95.00      38.00    Three/six-month EURIBOR

                                           plus 1.30%

  A-L2    AAA (sf)     50.00      38.00    Three/six-month EURIBOR

                                           plus 1.30%

  B       AA (sf)      49.50      27.00    Three/six-month EURIBOR

                                           plus 1.95%

  C       A (sf)       27.00      21.00    Three/six-month EURIBOR

                                           plus 2.20%

  D       BBB (sf)     32.63      13.75    Three/six-month EURIBOR

                                           plus 3.10%

  E       BB- (sf)     20.25      9.25     Three/six-month EURIBOR

                                           plus 5.96%

  F       B- (sf)      10.13      7.00     Three/six-month EURIBOR

                                           plus 8.24%

  Sub. Notes  NR       36.65       N/A     N/A

*The ratings assigned to the class A and B notes and the class A-L1
and A-L2 loans address timely interest and ultimate principal
payments. The ratings assigned to the class C, D, E, and F notes
address ultimate interest and principal payments.
§The payment frequency switches to semiannual and the index
switches to six-month EURIBOR when a frequency switch event occurs.

EURIBOR--Euro Interbank Offered Rate.
NR--Not rated.
N/A--Not applicable.



VENDOME FUNDING 2020-1: Fitch Affirms B-sf Rating on Cl. F-R Notes
------------------------------------------------------------------
Fitch Ratings has upgraded Vendome Funding CLO 2020-1 DAC's class
B-R to E-R notes and affirmed the rest. The Outlooks are Stable.

   Entity/Debt              Rating           Prior
   -----------              ------           -----
Vendome Funding
CLO 2020-1 DAC

   A-1-R XS2348057469   LT AAAsf  Affirmed   AAAsf
   A-2-R XS2353069219   LT AAAsf  Affirmed   AAAsf
   B-R XS2348058277     LT AA+sf  Upgrade    AAsf
   C-R XS2348059598     LT A+sf   Upgrade    Asf
   D-R XS2348060174     LT BBB+sf Upgrade    BBB-sf
   E-R XS2348060760     LT BB+sf  Upgrade    BBsf
   F-R XS2348060927     LT B-sf   Affirmed   B-sf

Transaction Summary

Vendome Funding CLO 2020-1 DAC is a cash flow CLO mostly comprising
senior secured obligations. The transaction is actively managed by
Carlyle CLO Management Europe LLC and will exit its reinvestment
period in January 2026.

KEY RATING DRIVERS

Reinvesting Transaction: The manager can reinvest unscheduled
principal proceeds and sale proceeds from credit-impaired and
credit-improved obligations during its reinvestment period until
January 2026. Given the manager's ability to reinvest, its analysis
is based on a Fitch-stressed portfolio. Fitch has applied a haircut
of 1.5% to the weighted average recovery rate (WARR) as its
calculation in the transaction documentation is not in line with
its latest CLO Criteria.

Stable Asset Performance: The transaction's metrics indicate stable
asset performance and the rating actions reflect larger break-even
default-rate cushions since the last review in October 2023. The
transaction is currently 1.6% below target par but is passing all
collateral-quality, portfolio-profile and coverage tests. Exposure
to assets with a Fitch-derived rating of 'CCC+' is 3.4%, according
to the latest trustee report, versus a limit of 7.5%.

'B'/'B-' Portfolio: Fitch assesses the average credit quality of
the transaction's underlying obligors at 'B'/'B-'. The
weighted-average rating factor (WARF), as calculated by Fitch under
its latest criteria, is 25.1.

High Recovery Expectations: Senior secured obligations comprise
100% of the portfolio. Fitch views the recovery prospects for these
assets as more favourable than for second-lien, unsecured and
mezzanine assets. The WARR, as calculated by Fitch, is 62.5%.

Diversified Portfolio: The portfolio is well-diversified across
obligors, countries and industries. The top 10 obligor
concentration, as calculated by Fitch, is 12%, and the largest
obligor represents 1.4% of the portfolio balance. Exposure to the
three largest Fitch-defined industries is 34.8%, as calculated by
the trustee. Fixed-rate assets as reported by the trustee are 10.6%
of the portfolio balance, versus a limit of 12.5%.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

Based on the current portfolio, downgrades may occur if its loss
expectations are larger than assumed, due to unexpectedly high
levels of default and portfolio deterioration.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

Upgrades may result from stable portfolio credit quality and
deleveraging, leading to higher credit enhancement and excess
spread available to cover losses in the remaining portfolio.

USE OF THIRD PARTY DUE DILIGENCE PURSUANT TO SEC RULE 17G -10

Form ABS Due Diligence-15E was not provided to, or reviewed by,
Fitch in relation to this rating action.

DATA ADEQUACY

Fitch has checked the consistency and plausibility of the
information it has received about the performance of the asset pool
and the transaction. Fitch has not reviewed the results of any
third-party assessment of the asset portfolio information or
conducted a review of origination files as part of its ongoing
monitoring.

The majority of the underlying assets or risk-presenting entities
have ratings or credit opinions from Fitch and/or other nationally
recognised statistical rating organisations and/or european
securities and markets authority-registered rating agencies. Fitch
has relied on the practices of the relevant groups within Fitch
and/or other rating agencies to assess the asset portfolio
information or information on the risk-presenting entities.

Overall, and together with any assumptions referred to above,
Fitch's assessment of the information relied upon for the agency's
rating analysis according to its applicable rating methodologies
indicates that it is adequately reliable.

ESG CONSIDERATIONS

Fitch does not provide ESG relevance scores for Vendome Funding CLO
2020-1 DAC. In cases where Fitch does not provide ESG relevance
scores in connection with the credit rating of a transaction,
programme, instrument or issuer, Fitch will disclose in the key
rating drivers any ESG factor which has a significant impact on the
rating on an individual basis.

VOYA EURO II: Fitch Hikes Rating on Class F-R Notes to 'B+sf'
-------------------------------------------------------------
Fitch Ratings has upgraded Voya Euro CLO II DAC's class B-1-R to
F-R notes. All Outlooks are Stable.

   Entity/Debt              Rating           Prior
   -----------              ------           -----
Voya Euro CLO II DAC

   A-R XS2357476691     LT AAAsf  Affirmed   AAAsf
   B-1-R XS2357476931   LT AA+sf  Upgrade    AAsf
   B-2-R XS2357477152   LT AA+sf  Upgrade    AAsf
   C-R XS2357477079     LT A+sf   Upgrade    Asf
   D-R XS2357477236     LT BBB+sf Upgrade    BBBsf
   E-R XS2357478556     LT BB+sf  Upgrade    BBsf
   F-R XS2357478473     LT B+sf   Upgrade    B-sf

Transaction Summary

Voya Euro CLO II DAC is a securitisation of mainly senior secured
loans (at least 90%) with a component of senior unsecured,
mezzanine, and second-lien loans. The portfolio is actively managed
by Voya Alternative Asset Management LLC. The transaction will exit
its reinvestment period in January 2026.

KEY RATING DRIVERS

Asset Performance Above Rating Case: Since Fitch's last rating
action in October 2023, the portfolio's performance has been
stable. According to the last trustee report dated 2 July 2024, the
transaction was passing all of its collateral-quality and
portfolio-profile tests. The transaction is currently 0.1% below
par (calculated as the current par difference over the original
target par). Exposure to assets with a Fitch-derived rating of
'CCC+' and below is 4.4%, according to the trustee, versus a limit
of 7.5%. The portfolio has approximately EUR4.4 million of
defaulted assets but total par loss remains well below its
rating-case assumptions.

Limited Refinancing Risk: The transaction has manageable near- and
medium-term refinancing risk, in view of large default-rate
cushions for each class of notes. The CLO has 1.1% of portfolio
assets maturing in 2024, 0.9% in 2025, and a total of 5.4% before
June 2026, as calculated by Fitch. The transaction's comfortable
break-even default-rate cushions support the Stable Outlooks.

'B'/'B-' Portfolio: Fitch assesses the average credit quality of
the underlying obligors at 'B'/'B-'. The Fitch-calculated weighted
average rating factor (WARF) of the current portfolio is 25.4 under
its latest criteria. For the portfolio including entities with
Negative Outlooks that are notched down one level under its
criteria, the WARF was 27.0 as of 17 August 2024.

High Recovery Expectations: Senior secured obligations comprise
100% of the portfolio. Fitch views the recovery prospects for these
assets as more favourable than for second-lien, unsecured and
mezzanine assets. The Fitch-calculated weighted average recovery
rate (WARR) of the current portfolio is 62.9%.

Diversified Portfolio: The portfolio is well-diversified across
obligors, countries and industries. The top 10 obligor
concentration, as calculated by Fitch, is 10.2%, and no obligor
represents more than 1.2% of the portfolio balance. Exposure to the
three-largest Fitch-defined industries is 33.3% as calculated by
the trustee. Fixed-rate assets reported by the trustee are at 2.6%
of the portfolio balance, compared with a limit of 5%.

Transaction Inside Reinvestment Period: Given the manager's ability
to reinvest, Fitch's analysis is based on a stressed portfolio
using the agency's collateral quality matrix specified in the
transaction documentation. Fitch used the matrix with limits of the
top 10 obligors at 20%, the largest Fitch-defined industry at 17.5%
and the three-largest Fitch-defined industries at 40%.

Cash Flow Analysis: Fitch used a customised proprietary cash flow
model to replicate the principal and interest waterfalls and the
various structural features of the transaction, and to assess their
effectiveness, including the structural protection provided by
excess spread diverted through the par-value and interest-coverage
tests.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

Based on the current portfolio, downgrades may occur if the loss
expectation is larger than initially assumed, due to unexpectedly
high levels of default and portfolio deterioration.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

Upgrades may result from stable portfolio credit quality and
deleveraging, leading to higher credit enhancement and excess
spread available to cover losses in the remaining portfolio.

USE OF THIRD PARTY DUE DILIGENCE PURSUANT TO SEC RULE 17G -10

Form ABS Due Diligence-15E was not provided to, or reviewed by,
Fitch in relation to this rating action.

DATA ADEQUACY

Fitch has checked the consistency and plausibility of the
information it has received about the performance of the asset pool
and the transaction. Fitch has not reviewed the results of any
third party assessment of the asset portfolio information or
conducted a review of origination files as part of its ongoing
monitoring.

The majority of the underlying assets or risk-presenting entities
have ratings or credit opinions from Fitch and/or other nationally
recognised statistical rating organisations and/or European
securities and markets authority-registered rating agencies. Fitch
has relied on the practices of the relevant groups within Fitch
and/or other rating agencies to assess the asset portfolio
information or information on the risk-presenting entities.

Overall, and together with any assumptions referred to above,
Fitch's assessment of the information relied upon for the agency's
rating analysis according to its applicable rating methodologies
indicates that it is adequately reliable.

ESG CONSIDERATIONS

Fitch does not provide ESG relevance scores for this transaction.
In cases where Fitch does not provide ESG relevance scores in
connection with the credit rating of a transaction, programme,
instrument or issuer, Fitch will disclose in the key rating drivers
any ESG factor which has a significant impact on the rating on an
individual basis.



=========
I T A L Y
=========

SUNRISE SPV Z70: DBRS Gives Prov. BB(high) Rating to Class E Notes
------------------------------------------------------------------
DBRS Ratings GmbH assigned provisional credit ratings to the
following classes of notes (collectively, the Rated Notes) to be
issued by Sunrise SPV Z70 S.r.l. - Sunrise 2024-2 (the Issuer):

-- Class A1 Notes at AA (high) (sf)
-- Class A2 Notes at AA (high) (sf)
-- Class B Notes at AA (low) (sf)
-- Class C Notes at A (low) (sf)
-- Class D Notes at BBB (sf)
-- Class E Notes at BB (high) (sf)

Morningstar DBRS did not rate the Class M Notes (together with the
Rated Notes, the Notes) also expected to be issued in the
transaction.

The credit ratings of the Class A1, Class A2 (collectively, the
Class A Notes), and Class B Notes address the timely payment of
scheduled interest and the ultimate repayment of principal on or
before the legal final maturity date. The credit ratings of the
Class C, Class D, and Class E Notes address the ultimate payment of
interest but the timely payment of scheduled interest when they
become the senior-most tranche and the ultimate repayment of
principal on or before the legal final maturity date.

The transaction is a securitization of fixed-rate consumer, auto,
and other-purpose loans granted by Agos Ducato S.p.A. (the
originator and servicer) to private individuals residing in Italy.

CREDIT RATING RATIONALE
Morningstar DBRS credit ratings are based on the following
analytical considerations:

-- The transaction's structure, including the form and sufficiency
of available credit enhancement to withstand stressed cash flow
assumptions and repay the Issuer's financial obligations according
to the terms under which the Rated Notes are issued.

-- The credit quality and the diversification of the collateral
portfolio, its historical performance and the projected performance
under various stress scenarios.

-- The operational risk review of the originator's capabilities
with regard to originations, underwriting and servicing.

-- The transaction parties' financial strength with regard to
their respective roles.

-- The expected consistency of the transaction's structure with
Morningstar DBRS "Legal Criteria for European Structured Finance
Transactions" and "Derivative Criteria for European Structured
Finance Transactions" methodologies.

-- Morningstar DBRS long-term sovereign credit rating on the
Republic of Italy, currently at BBB (high) with a Stable trend.

TRANSACTION STRUCTURE

The transaction includes a 16-month scheduled revolving period.
During the revolving period, the originator may offer additional
receivables that the Issuer will purchase, provided that the
eligibility criteria and concentration limits set out in the
transaction documents are satisfied. The revolving period may end
earlier than scheduled if certain events occur such as the
originator's insolvency, the servicer's replacement, or the breach
of performance triggers.

The transaction allocates collections in separate interest and
principal priorities of payments and benefits from a non-amortizing
EUR 13,684,541 payment interruption risk reserve equal to 1.25% of
initial loan principal balances at closing. The reserve will be
initially funded with the notes issuance proceeds and can be used
to cover senior expenses and interest payments on the Rated Notes.
Principal funds can also be re-allocated to cover senior expenses
and interest payments on the Rated Notes if the interest
collections along with the reserve are not sufficient.

The transaction also benefits from a non-amortizing rata
posticipata reserve to supplement interest amounts that borrowers
do not make during payment holidays. This reserve will be funded
through the transaction interest waterfalls if specific thresholds
are breached and will be released when the threshold breach is
cured.

At the end of the revolving period, the Notes will be repaid on a
fully sequential basis.

Morningstar DBRS considers the interest rate risk for the
transaction to be limited as an interest rate swap is in place to
reduce the mismatch between the fixed-rate collateral and the Class
A Notes.

TRANSACTION COUNTERPARTIES

Crédit Agricole Corporate and Investment Bank (CA-CIB) is the
account bank for the transaction. Morningstar DBRS privately rates
CA-CIB, which meets the criteria to act in such capacity. The
transaction documents contain downgrade provisions consistent with
Morningstar DBRS criteria.

CA-CIB is also the initial swap counterparty for the transaction.
Morningstar DBRS' private credit ratings on CA-CIB meet the
criteria to act in such capacity. The transaction documents contain
downgrade provisions consistent with Morningstar DBRS criteria.

PORTFOLIO ASSUMPTIONS

As the originator has a long operating history of consumer and auto
loan lending in Italy, Morningstar DBRS considers the performance
data to be meaningful for vintage analysis. Morningstar DBRS
maintained its assumption of a portfolio lifetime expected gross
default at 5.0%, unchanged from the Sunrise 2024-1 transaction.
Morningstar DBRS also maintained its portfolio expected recovery at
10.8%.

Morningstar DBRS' credit ratings on the Rated Notes address the
credit risk associated with the identified financial obligations in
accordance with the relevant transaction documents. The associated
financial obligations for each of the Rated Notes are the related
Interest Amounts and the Initial Principal Amount Outstanding.

Notes: All figures are in euros unless otherwise noted.



===================
L U X E M B O U R G
===================

ADECOAGRO SA: Moody's Affirms 'Ba2' CFR, Outlook Remains Stable
---------------------------------------------------------------
Moody's Ratings has affirmed Adecoagro S.A. ("Adecoagro")'s Ba2
Corporate Family Rating and the Ba2 rating on its senior unsecured
notes. Outlook remains stable.

RATINGS RATIONALE

Adecoagro's Ba2 ratings incorporate its position in Brazil´s
sugar-ethanol sector, including the economies of scale because of
the large size of its plants, high productivity levels, which allow
for one of the lowest cost profiles compared with local peers.
Adequate credit metrics and financial policies are also key credit
considerations, especially given the industry's inherent price
volatility and event risk. The experienced management team and
diversification into agricultural products in Argentina and Uruguay
are additional credit positives.

Raw material concentration in one region is a constraint for the
company, especially with the volatility in agriculture commodities
prices and event risks. Other constraints include the company's
small scale compared with its global peers, and its country risk
exposure to the Government of Argentina (Argentina, Ca stable) and
the Government of Brazil  (Brazil, Ba2 positive).

In the past five years, Adecoagro's Moody's adjusted EBITDA margin
has fluctuated between 37% in 2017 and 44% in 2021. In 2024,
Moody's expect EBITDA generation to be somewhat flat compared with
that in 2023, at around $470 million - $490 million. Moody's
estimate that result from the sugar-ethanol segment will be lower
year-over-year on lower average sugar prices and similar crushing
levels. But other segments will compensate this result. Rice and
Dairy continue to evolve increasing their contribution to EBITDA
with higher volumes and favorable pricing levels. Crops EBITDA
improves in 2024 from very low base in 2023, with land sales and a
recovery in yields after a 40% drop for certain crops in 2023
influenced by La Niña weather patterns. Additionally, agricultural
input costs expensed in 2023 were also high including those for
diesel and agrochemicals.

As of June 2024, Adecoagro's liquidity was of $198.9 million in
cash and $237.7 million of readily marketable inventories compared
with short-term debt maturities of $151.9 million. These short-term
maturities are concentrated in Argentina with the company's
relationship banks. Adecoagro's total debt (ex-leases) amounts to
$831 million. On August 6, 2024, the company repurchased
approximately $83.6 million aggregate principal amount of
outstanding senior notes due 2027, as per early tender results, for
liability management. Considering the tender, pro-forma outstanding
balance of the notes is currently at $416 million. Following the
tender approximately 64% of the debt is denominated in US dollars,
33% in Brazilian reais and the remaining 2% in Argentine pesos.

The stable rating outlook reflects Moody's expectation that
Adecoagro will continue to benefit from its increasing sugar-cane
crushing capacity, which provides continuous cost dilution, and
diversification in the farming business. The outlook also
incorporates Moody's expectation that dividend payments and
expansion investments will not jeopardize its adequate liquidity
and leverage.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

The ratings could be downgraded in case of a deterioration in the
company´s liquidity profile, profitability or credit metrics.
Quantitatively, a downgrade could happen if Debt/EBITDA remains
above 3.5x, EBITA/Interest Expense remains below 5.0x, or Retained
Cash Flow/Net Debt below 18%. An upgrade would require an enhanced
business profile with increased product and geographic
diversification - reducing country specific risks and event risks
that are inherent to the agricultural activity. It would also
require a sustained free cash flow generation and a sustained
liquidity profile with a cash balance that consistently covers its
short-term obligations. Quantitatively an upgrade would require
sustained Debt/EBITDA below 2.5x, EBITDA/Interest Expense above
6.0x, and Retained Cash Flow/Net Debt above 22%.

The principal methodology used in these ratings was Protein and
Agriculture published in August 2024.

Adecoagro S.A., the group's ultimate parent company, is
headquartered in Luxembourg and generated consolidated revenue of
$1.3 billion in the 12 months that ended June 2024. The Adecoagro
group is primarily engaged in agricultural and agro-industrial
activities through its operating subsidiaries in Brazil, Argentina
and Uruguay. Adecoagro produces and commercializes sugar, ethanol
and energy; farming products such as soy, corn, wheat, rice, dairy
and others. In the 12 months that ended June 2024, the company's
consolidated EBITDA reached $485 million, with a margin of 37%.

COBHAM ULTRA: S&P Places 'B-' LT Issuer Rating on CreditWatch Neg.
------------------------------------------------------------------
S&P Global Ratings placed the 'B-' long-term issuer rating on
defense electronics solutions provider Cobham Ultra SunCo S.a.r.l's
(Ultra) and the 'B-' issue ratings on the senior secured term loan
and revolving credit facility on CreditWatch with negative
implications.

The CreditWatch placement reflects that S&P could downgrade Ultra
if it used the majority of proceeds for shareholder distributions,
instead of material debt reduction or strengthening liquidity.

S&P said, "Ultra's operating performance in the first half of 2024
has been weaker than we expected, with revenue growth and margin
expansion likely to miss full-year expectations. Delays in orders
and contract wins in the first half of 2024 mean revenue has lagged
Ultra's budget expectations by about 5.5%. Orders have been
affected by adverse timing, particularly in the U.S., with delays
driven by election uncertainty. First-half 2024 sales in the
Precision Control Systems segment were about 12% lower than we
expected, as supply chain bottlenecks hampered production and
deliveries. Maritime, the group's largest division, at more than
50% of sales, is about 5% behind budget, though we expect a
stronger performance in the second half of 2024, related to
sonobuoy deliveries. The business announced two sole source
contracts with the U.S. Navy, beyond budgeted wins, though the
positive impact is expected from the second half of 2025. Further,
some contract signings previously expected in 2024 could be pushed
out to 2025. As a result, we expect that overall group revenues
will grow by around 10%-13% to more than $1,300 million in 2024,
from $1,182 million last year, albeit lower than our previous
expectations of more than 15% growth.

"Due to a combination of ongoing one-off costs, the delay in
signing new higher-margin contracts, and ongoing supply chain
challenges, we now expect that S&P Global Ratings-adjusted EBITDA
margins will be more than 200 basis points lower than 2023, with
2024 margins forecast to be about 12.5% to 13.0% versus comfortably
more than 15% previously.

"In 2025, we anticipate that group revenues will rise by about
5%-10%, excluding the Energy business and Signature Management and
Power (SMaP) business, which accounted for around $215 million of
sales. We expect EBITDA margins will strengthen, largely driven by
an anticipated reduction in one-off costs, to close to $40 million
in 2025, from around $80 million in 2024.

"As a result of reduced profitability, we expect adjusted debt to
EBITDA to be very high in 2024, as it was in 2023, with negative
free cash flows and thin FFO cash interest cover.In 2023, adjusted
debt to EBITDA stood at 18.9x (excluding shareholder loans). We
expected significant improvements in 2024, but the impact to
profitability from the weaker operations means we anticipate this
will still be above 12x this year and close to 10x in 2025,
reflecting a materially slower deleveraging profile than forecast.
Negative FOCF of $70 million in 2023 is likely to be followed by
negative FOCF of up to $80 million in 2024. This will be driven by
working capital outflows of up to $25 million (our estimate),
largely related to the timing of $35 million of advance billings it
pulled into 2023, as well as elevated capital expenditure
(excluding one-off expenditure) of about $38 million in 2024,
focused on continued research and development (R&D) investments and
production facilities. FFO cash interest cover, at 0.6x last year,
is expected to remain below or close to 1.0x in 2024, as cash
interest costs remain high. This, in our view, reflects an
unsustainable capital structure, with the group reliant on the
proceeds from asset sales in order to service and reduce debt and
support its liquidity needs.

"The use of proceeds from asset disposals could improve credit
metrics, though this has not yet been confirmed. Ultra is set to
receive about $750 million of gross proceeds from the sale of the
two businesses, expected to close by the end of 2024. With the
Energy business sale agreed at 14x EBITDA and the SMaP business a
15.5x EBITDA, it is clear that Ultra's operations still reflect
market-leading, niche capabilities that would be in demand from
other defense groups. The net proceeds, after accounting for taxes
and fees, could be used for deleveraging, for shareholder
distributions, or to strengthen the group's liquidity. We note that
Ultra received about $560 million from the sale of Herley
Industries and Forensics, of which it used $316 million of proceeds
as a shareholder payment to Advent, Ultra's owner. We note that, at
the current senior secured net leverage of 5.1x, the group, under
permitted actions related to its financing documentation, can pay
the majority of the proceeds as shareholder distributions without
exceeding maximum net leverage requirements.

"The CreditWatch negative placement reflects our view that we could
downgrade Ultra by one notch if adjusted debt to EBITDA remains
above 9x for a prolonged period and if cash interest coverage
remains well below 1.5x, or if Ultra's liquidity comes under
significant strain. This could occur if it used the majority of
disposal proceeds on shareholder distributions, as opposed to debt
reduction or strengthening liquidity.

"Conversely, we could affirm the rating if the company meaningfully
improves its operating performance in the second half of 2024 with
further likely improvements in 2025 and also strengthens its
liquidity and credit metrics through the disposal proceeds.

"We aim to resolve the CreditWatch status in the next three to six
months once we have more clarity on the use of the net disposal
proceeds. In addition, we will take into account the company's
operating performance in the second half of 2024 and prospects for
2025."


SES SA: Moody's Gives Ba2 Rating to New Hybrid Bond, Outlook Stable
-------------------------------------------------------------------
Moody's Ratings has assigned a Ba2 long-term rating to the proposed
30-years backed deeply subordinated fixed rate resettable
securities ("the hybrid bond") issued by SES S.A. ("SES" or "the
company"), a leading global satellite services provider. Moody's
have also affirmed the company's Baa3 long-term issuer rating and
its ba1 Baseline Credit Assessment (BCA). Concurrently, Moody's
have affirmed the Baa3 backed senior unsecured ratings and the
(P)Baa3 backed senior unsecured MTN programme ratings of SES and
its subsidiary SES AMERICOM, INC, the Ba2 backed junior subordinate
(hybrid) ratings of SES, and the Prime-3 (P-3) short-term backed
commercial paper ratings of SES and SES AMERICOM, INC. The outlook
for both entities remains stable.

The rating action follows the proposed issuance of the hybrid bond,
with proceeds being used for general corporate purposes including
financing the acquisition of Intelsat Holdings S.a.r.l. and
refinancing existing debt.

The acquisition was originally announced on April 30, 2024[1], for
an equity value of $3.1 billion (EUR2.8 billion), implying an
enterprise value of $5 billion (EUR4.6 billion). The transaction
has been unanimously approved by the Board of Directors of both
companies and is expected to close during the second half of 2025,
subject to relevant regulatory clearances/filings.

In May 2024 [2], SES indicated that the acquisition will be funded
with a combination of existing cash and EUR3 billion of new debt,
including EUR1 billion of hybrid bonds. In June 2024, the company
raised a EUR2.1 billion bridge facility due in April 2027 (assuming
that Intelsat's acquisition completes in April 2025 and including
two extension options at SES discretion), and a $1 billion Term
Loan due in June 2029. The company also confirmed that any debt at
Intelsat level remaining outstanding after the acquisition will
rank pari pasu with SES's senior debt through a mechanism of
cross-guarantees.

"The rating affirmation balances the company's weakened financial
profile due to the increase in net debt to support the acquisition
of Intelsat, partially offset by the expected improvement in SES's
business profile," says Ernesto Bisagno, a Moody's Ratings Vice
President - Senior Credit Officer and lead analyst for SES.

"While credit metrics are initially weak for the rating, Moody's
expect that they will improve from 2025 supported by positive
organic growth and the achievement of synergies from the
combination with Intelsat," adds Mr Bisagno.

RATINGS RATIONALE      

SES' financial profile will weaken due to the increase in net debt
to support the acquisition, driving an increase in its Moody's
adjusted debt to EBITDA ratio to 3.8x in 2024 (pro-forma for the
acquisition), compared to 3.5x originally expected for SES
standalone. However, Moody's expect leverage to start improving
from 2025, driven by modest earnings growth and contribution from
synergies which will support performance from 2026 onwards.

The weaker credit metrics will be partially offset by the expected
improvement in SES's business profile, given that the combined
entity will be much larger in size and scale than SES standalone,
with revenue and order backlog increasing to EUR4 billion and EUR9
billion, respectively. The combined entity will have 100 satellites
in the GEO fleet operating primarily in C, Ku-and Ka-bands (6
additional satellites under procurement), up from 43 GEO satellites
for SES standalone; and 26 satellites in the MEO fleet (with 7
additional O3b mPOWER satellites). The combined entity will also
increase its market shares to 32% in the C-, Ku- and Ka-band, from
15% for SES before the merger.

Post-transaction, the Networks business will account for 60% of the
total revenue of the combined group (up from 52% for SES
standalone). Although less profitable than the Video segment, the
Networks business offers a stronger growth potential because it
benefits from increasing demand for connectivity across the globe.

The combination is a transformational deal for SES and entails some
degree of execution risk, mostly reflecting the integration of
Intelsat's assets, given that both companies are undertaking major
growth capex programs. The execution risk is partially offset by
the fact that SES's operations already integrate GEO/MEO
constellations.

While the merger should bring significant synergies with an NPV of
EUR2.4 billion, including OpEx and CapEx synergies, they will only
start benefitting the credit metrics of the combined entity after
2026, due to the implementation costs to achieve these synergies.
In addition, there is some uncertainty around potential remedies
imposed by regulators, given the dominant position of the combined
group in North America.

The operating environment for satellite operators remains
difficult, reflecting their revenue erosion because of the strain
on the Video business and the increased competition from
fast-growing specialist operators, which offer high-capacity
satellites. As a result, earnings for both SES and Intelsat have
remained under pressure (excluding M&A contribution and positive
forex movements). These factors are offset by new growth drivers,
particularly in aviation, mobile connectivity and data.

Moody's expect free cash flow (including reimbursement of clearing
costs in 2024) for the combined entity to remain modest over
2024-25 owing to the material investment programme for both SES and
Intelsat, and to turn significantly positive in 2026, thanks to a
combination of positive organic growth and lower capex intensity,
which will drive a decline in its Moody's adjusted debt to EBITDA
ratio towards 3.3x in 2026 from 3.8x in 2024.

The Baa3 rating reflects a combination of the company's Baseline
Credit Assessment (BCA) of ba1, which represents Moody's view of
its standalone creditworthiness and a one-notch uplift owing to
Moody's expectation of moderate support from the government of
Luxembourg (Aaa stable) and a low default dependence between the
two entities. The Luxembourg government holds an aggregate stake in
SES of around 20%.

The one notch uplift owing to government support is supported by
the (1) track record of support from the Luxembourg government
towards SES, (2) the increased importance of the company for
Luxembourg and Europe in a more uncertain geopolitical environment,
where SES plays an important role owing to its government business,
and (3) the fact that the combination with Intelsat improves SES's
competitiveness in a challenging sector as well as the long-term
sustainability of its business model.

LIQUIDITY

Despite the expected reduction in the cash balance following the
acquisition of Intelsat, SES's liquidity is good based on the
expectation that SES will maintain a minimum cash balance of
approximately EUR500 million and that it will maintain access to a
EUR1.2 billion revolving credit facility plus EUR300 million EIB
facility due in June 2026, and with no financial covenants.
Excluding the repayment of Intelsat's debt, SES will have
refinancing needs of approximately EUR1 billion over 2025-26.

Liquidity also factors in that FCF will breakeven over 2024-25, and
strengthen significantly in 2026. However, this improvement in FCF
beyond 2026 is mainly driven by a significant reduction in capex,
which might be ambitious, given the capital intensity of this
business and the need to continue investing in replacing old
satellites and increasing capacity.

STRUCTURAL CONSIDERATIONS

The Ba2 rating assigned to the new hybrid bond is two notches below
SES's issuer rating of Baa3, primarily because the instrument ranks
pari passu with SES's existing hybrid notes and is deeply
subordinated to other debt instruments in the company's capital
structure.

The instrument: (1) has a 30 years maturity; (2) is senior only to
common equity; (3) provides SES with the option to defer coupons
for a maximum period of five years; (4) steps up the coupon by 25
basis points (bps) 5 years after the first reset date and a further
75 bps 20 years after the first reset date; and (5) the issuer must
come current on any deferred interest if there are any payments on
parity or junior instruments. As a result, the hybrid bond has
equity-like features that allow it to qualify for "basket M"
treatment, i.e. 50% equity and 50% debt for financial leverage
purposes (please refer to Moody's Hybrid Equity Credit methodology
published in February 2024).

While the proposed hybrid bond differs from the existing one issued
by SES in the maturity (30 years versus perpetual) and the
timeframe for the coupon skip option (5 years versus unlimited),
the proposed hybrid bond ranks pari passu with the existing
hybrids. As a result, the proposed hybrid bond is rated at the same
level as the existing ones.

RATIONALE FOR STABLE OUTLOOK

The outlook is stable and takes into account Moody's expectation
that the combined entity will maintain stable earnings over
2024-25, driven by the contribution of the new satellites. However,
the company will be initially weakly positioned in the category,
with limited headroom for deviation relative to Moody's
expectations.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

Because of the likely EBITDA decline in 2024, upward pressure on
SES's rating over the next 12-18 months is unlikely. However,
upward pressure could develop if the company's operating
performance improves significantly, such that there is a steady
growth in its revenue and profit, which would allow the company to
reduce its leverage (Moody's-adjusted gross debt/EBITDA) to below
3.25x.

Downward pressure may develop if the company's operating
performance deteriorates further; its gross debt/EBITDA
(Moody's-adjusted) remains above 3.75x for a sustained period of
time; its FCF turns negative on a sustained basis; or the
Luxembourg government or its wholly owned investment affiliates
reduce their aggregate economic ownership in SES below the current
level of around 20% (leading to SES no longer being considered a
government-related issuer [GRI]), which could result in a one-notch
downgrade.

PRINCIPAL METHODOLOGY

The methodologies used in these ratings were Communications
Infrastructure published in February 2022.

COMPANY PROFILE

Headquartered in Luxembourg, SES S.A. is a leading company in the
fixed-satellite services (FSS) market. The Government of
Luxembourg, together with its wholly owned state banks, Banque et
Caisse d'Epargne de l'Etat (Aa3 stable) and Société Nationale de
Crédit et d'Investissement, owns around 20% of SES. In 2023, the
company generated revenue of EUR2.03 billion and company-adjusted
EBITDA of EUR1 billion. Following the proposed merger with
Intelsat, the combined entity will be much larger in size and scale
than SES standalone, with revenue increasing to EUR3.84 billion.



===========
S E R B I A
===========

BELGRADE CITY: Moody's Affirms Ba2 Issuer Rating, Outlook Now Pos.
------------------------------------------------------------------
Moody's Ratings has changed the outlooks of the cities of Belgrade
and Novi Sad to positive from stable. Concurrently, Moody's have
affirmed the Ba2 long-term issuer ratings and affirmed the Baseline
Credit Assessments (BCAs) of ba2 of both cities.

The rating action follows the change in outlook of the Government
of Serbia (Serbia) to positive from stable on August 30, 2024 and
the affirmation of its Ba2 ratings.

RATINGS RATIONALE

RATIONALE FOR CHANGING THE OUTLOOKS TO POSITIVE FROM STABLE

The rating action reflects the strong correlation between the
credit profile of Serbia and the two cities, stemming from their
strong institutional, operational and financial linkages.

The change of Serbia's outlook to positive from stable reflects its
strong medium-term economic growth prospects and improving fiscal
position. The improvement in the national economy is also
favourable for these two cities as it will grow their municipal tax
bases and therefore their tax revenue.

Moody's project real GDP growth in Serbia to accelerate to 3.8% in
2024 and 4.2% in 2025, from 2.5% in 2023, driven by stronger
domestic demand, supported by lower inflation and favorable labour
market dynamics. This will translate into growing proceeds from tax
revenues, in particular  income tax, the main revenue source for
Belgrade and Novi Sad, as they receive more than 50% of their
operating revenue from the central government's collected and
shared income taxes, with the remainder generated from own taxes
and fees as well as the government transfers.

In addition Moody's view that inflation should continue to decline
will improve the cities' already good budgetary management and
planning.

RATIONALE FOR THE RATING AFFIRMATIONS

The affirmation of the ba2 BCAs and the Ba2 issuer ratings for
Belgrade and Novi Sad reflects the cities' consistently good
operating performance, low and declining debt levels, adequate
liquidity and the significant role of both cities in the national
economy.

Moody's expect that both cities will maintain very strong primary
operating balances (POBs), with Belgrade projected to have a POB of
around 15% of operating revenue on average over 2024 to 2025,
slightly down from 17.5% in  2023, while Novi Sad anticipates POBs
of 13% in 2024 and 15.5% in 2025. These favourable outcomes are
credited to efficient tax collection and well managed operating
expenditure.

As major economic hubs in Serbia, both cities contribute
significantly to the national economic performance, and in Belgrade
GDP per capita is considerably higher than the national average at
around 170%.

Liquidity positions in both cities are moderately-strong at around
10% of operating revenue throughout fiscal year 2023. Both cities
have prudent liquidity management strategies, which, together with
regular distributions of shared taxes, ensures smooth cash flows.

In addition, both cities have low debt burdens and Moody's expect
these to decrease further over the next few years. Belgrade's debt
burden is 26% of operating revenue in 2023, and Novi Sad's is at
14%. Moody's expect both cities to fund their capital plans
primarily from own-source revenues. For Belgrade, its debt burden
includes the debt of its public transportation company which is
fully owned by the city – as the company will require some
capital expenditure on fleet modernization.

Belgrade's Ba2 issuer rating incorporates a BCA of ba2 and Moody's
assumption of a strong likelihood that the Government of Serbia
would intervene in a timely manner to prevent a default. Novi Sad's
Ba2 issuer rating incorporates a BCA of ba2 and Moody's assumption
of a moderate likelihood that the Government of Serbia would act in
a timely manner to prevent a default.

ENVIRONMENTAL, SOCIAL, GOVERNANCE CONSIDERATIONS

Belgrade and Novi Sad's CIS-3 scores indicate that ESG
considerations have a moderate impact on the current credit ratings
with potential for greater negative impact over time.

For Belgrade, the environmental risks (E-3) include moderate
exposure to environmental risk mainly related to physical climate
risk due to its exposure to flood risk. However, Moody's consider
that Belgrade has managed its exposure in recent years through
adaptation measures and strategies and it does not result in
significant pressure on the city's credit profile.

Novi Sad has higher exposure to environmental risks (E-4) than
Belgrade. Although its exposure also mostly relates to physical
climate risk due to high flood risk and heat stress, as its local
economy has some concentration in agriculture it has more economic
and fiscal exposure. Additional risks are linked to water
management and natural capital due to the presence of an oil
refinery and thermal power plant in the region as well as
insufficient sewage network quality.

Social risks (S-3) reflect the benefits and pressures of net
immigration flows, which poses budgetary pressure to both cities to
secure provision of public services. The score also reflects good
housing availability and good access to basic services.

Governance risks (G-2) for both cities reflect institutions and
governance strength that is not material in differentiating credit
quality. In recent years, the cities' implementation of budgetary
control plans is indicative of positive management actions and
there is a proven track record of the cities frequently meeting or
exceeding their fiscal targets. Reporting is timely and
transparent.

The specific economic indicators, as required by EU regulation, are
not available for these entities. The following national economic
indicators are relevant to the sovereign rating, which was used as
an input to this credit rating action.

Sovereign Issuer: Serbia, Government of

GDP per capita (PPP basis, US$): 26,305 (2023) (also known as Per
Capita Income)

Real GDP growth (% change): 2.5% (2023) (also known as GDP Growth)

Inflation Rate (CPI, % change Dec/Dec): 7.6% (2023)

Gen. Gov. Financial Balance/GDP: -2.2% (2023) (also known as Fiscal
Balance)

Current Account Balance/GDP: -2.6% (2023) (also known as External
Balance)

External debt/GDP: 66.8% (2023)

Economic resiliency: baa3

Default history: At least one default event (on bonds and/or loans)
has been recorded since 1983.

On August 29, 2024, a rating committee was called to discuss the
rating of the Belgrade, City of and Novi Sad, City of. The main
points raised during the discussion were: The issuer's economic
fundamentals, including its economic strength, have materially
increased. The issuer's fiscal or financial strength, including its
debt profile, has materially increased. The systemic risk in which
the issuer operates has materially decreased.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

An upgrade of Belgrade and Novi Sad's ratings will require a
similar change of the sovereign rating, provided their operating
and financial performance were to remain consistently good over
time.

Although unlikely, given the recent outlook change to positive, a
deterioration of the sovereign credit strength would apply downward
pressure on the cities' ratings given the close financial,
institutional and operational linkages between the two tiers of
governments.

Furthermore, a significant deterioration of the financial
performance of the cities driven by reduced operating margins, an
unexpected sharp increase in debt levels as well as the emergence
of liquidity risks, would also exert downward pressure on the
ratings.

The principal methodology used in these ratings was Regional and
Local Governments published in May 2024.



=========
S P A I N
=========

BBVA CONSUMER 2024-1: DBRS Gives Prov. B(low) Rating to D Notes
---------------------------------------------------------------
DBRS Ratings GmbH assigned provisional credit ratings to the
following classes of notes (collectively, the Rated Notes) to be
issued by BBVA Consumer Auto 2024-1 FT (the Issuer):

-- Class A Notes at AA (sf)
-- Class B Notes at A (high) (sf)
-- Class C Notes at BBB (high) (sf)
-- Class D Notes at B (low) (sf)
-- Class Z Notes at BBB (high) (sf)

The provisional credit rating on the Class A Notes addresses the
timely payment of scheduled interest and the ultimate repayment of
principal by the final maturity date. The provisional credit
ratings on the Class B, Class C, and class D Notes address the
ultimate payment of scheduled interest (and timely when they are
the most senior class of notes outstanding) and the ultimate
repayment of principal by the final maturity date. The provisional
credit rating on the Class Z Notes addresses the ultimate payment
of scheduled interest and the ultimate repayment of principal by
the final maturity date.

CREDIT RATING RATIONALE

The Class A, Class B, Class C, and Class D Notes (collectively, the
Collateralized Notes) are backed by a pool of auto loan receivables
related to auto loan contracts granted to private individuals
residing in Spain for the purchase of new or used motor vehicles,
originated by Banco Bilbao Vizcaya Argentaria, S.A. (BBVA; the
Seller or the Originator) through BBVA's car dealer network. BBVA
will also service the portfolio (the Servicer). The Class Z Notes
are uncollateralized and are expected to be issued to fund the cash
reserve at closing.

The provisional credit ratings are based on the following
considerations:

-- The transaction's structure, including the form and sufficiency
of available credit enhancement to withstand stressed cash flow
assumptions and repay the Issuer's financial obligations according
to the terms under which the Rated Notes are expected to be
issued;

-- The credit quality of BBVA's portfolio, the characteristics of
the collateral, its historical performance, and Morningstar
DBRS-projected behavior under various stress scenarios;

-- BBVA's capabilities with respect to originations, underwriting,
servicing, and its position in the market and financial strength;

-- The operational risk review of BBVA, which Morningstar DBRS
deems to be an acceptable Servicer;

-- The transaction parties' financial strength with regard to
their respective roles;

-- The expected consistency of the transaction's legal structure
with Morningstar DBRS' "Legal Criteria for European Structured
Finance Transactions" methodology;

-- The expected consistency of the transaction's hedging structure
with Morningstar DBRS' "Derivative Criteria for European Structured
Finance Transactions" methodology; and

-- The sovereign credit rating on the Kingdom of Spain, currently
at "A" with a Positive trend by Morningstar DBRS.

TRANSACTION STRUCTURE

There is no revolving period in this transaction, and transaction
begins to amortize immediately from the first payment date.
Interest and principal payments on the Notes will be made
quarterly. The Collateralized Notes amortize pro rata until a
sequential redemption event occurs, at which point the amortization
of the Collateralized Notes will be fully sequential. Sequential
redemption events include, among others, the breach of performance
related triggers, the insolvency of the Originator, the termination
of the Servicer, or the outstanding balance of the performing
receivables being lower than 10% of the receivables balance at
closing. The transaction incorporates a unique waterfall that
facilitates the distribution of the available distribution amounts.
The Class Z Notes are redeemed only through available excess
spread.

The transaction benefits from an amortizing cash reserve account
equal to 0.5% of the Collateralized Notes' initial balance on the
closing date and floored at EUR 2 million that will be available to
the transaction until the Class B Notes have been repaid in full.
The cash reserve provides liquidity support to the Class A and B
Notes and is available to pay senior expenses, swap payments, and
interest on the Class A and Class B Notes (unless deferred). The
cash reserve is part of the Issuer's available funds and in certain
scenarios provides credit enhancement to the Collateralized Notes.

All underlying contracts are fixed rate, while the Notes pay a
floating rate. The Notes are indexed to three-month Euribor.
Interest rate risk for the Collateralized Notes is mitigated
through an interest rate swap.

COUNTERPARTIES

BBVA has been appointed as the Issuer's account bank for the
transaction. Morningstar DBRS has a public Long-Term Issuer rating
of A (high) on BBVA and considers BBVA to meet the relevant
criteria to act in this capacity. The transaction documents are
expected to contain downgrade provisions relating to the account
bank consistent with Morningstar DBRS' criteria.

BBVA has been appointed as the swap counterparty for the
transaction. Morningstar DBRS' public Long Term Critical
Obligations Rating on BBVA is AA (low) with a Stable trend, which
meets the criteria to act in such capacity. The hedging documents
are expected to contain downgrade provisions consistent with
Morningstar DBRS' criteria.

Morningstar DBRS' credit ratings on the Rated Notes addresses the
credit risk associated with the identified financial obligations in
accordance with the relevant transaction documents. The associated
financial obligations are the related interest payments amounts and
the related principal outstanding balances.

Morningstar DBRS analyzed the transaction structure in Intex
Dealmaker.

Notes: All figures are in euros unless otherwise noted.

SABADELL CONSUMO 1: DBRS Confirms BB(low) Rating on Class D Notes
-----------------------------------------------------------------
DBRS Ratings GmbH confirmed its credit ratings on the notes issued
by Sabadell Consumo 1 Fondo de Titulizacion (the Issuer), as
follows:

-- Class A Notes at AA (low) (sf)
-- Class B Notes at A (sf)
-- Class C Notes at BBB (sf)
-- Class D Notes at BB (low) (sf)

The credit rating on the Class A Notes addresses the timely payment
of interest and the ultimate payment of principal on or before the
legal final maturity date in March 2031. The credit ratings on the
Class B, Class C, and Class D Notes address the ultimate payment of
interest and principal on or before the legal final maturity date.

The confirmations follow an annual review of the transaction and
are based on the following analytical considerations:

-- Portfolio performance, in terms of delinquencies, defaults, and
losses, as of the June 2024 payment date;

-- Probability of default (PD), loss given default (LGD), and
expected loss assumptions on the remaining receivables; and

-- Current available credit enhancement to the notes to cover the
expected losses at their respective credit rating levels.

The transaction is a static securitization of Spanish consumer loan
receivables originated and serviced by Banco Sabadell, S.A., which
closed in September 2019 with an original portfolio balance of EUR
1,000.0 million.

PORTFOLIO PERFORMANCE

As of the June 2024 payment date, loans that were 30 to 60 days
delinquent and 60 to 90 days delinquent represented 0.7% and 0.4%
of the outstanding portfolio balance, respectively, while loans
more than 90 days delinquent amounted to 0.5%. Gross cumulative
defaults amounted to 4.4% of the aggregate original portfolio
balance, 17.4% of which has been recovered to date.

PORTFOLIO ASSUMPTIONS AND KEY DRIVERS

Morningstar DBRS conducted a loan-by-loan analysis of the remaining
pool of receivables and maintained its base case PD and LGD
assumptions at 7.0% and 71.0%, respectively.

CREDIT ENHANCEMENT

The subordination of the respective junior obligations provides
credit enhancement to the rated notes. As of the June 2024 payment
date, credit enhancement to the Class A Notes was 12.5%; credit
enhancement to the Class B Notes was 9.0%; credit enhancement to
the Class C Notes was 5.5%; and credit enhancement to the Class D
Notes was 3.0%. The credit enhancement levels have remained
unchanged since the Morningstar DBRS initial credit ratings because
of the pro rata amortization of the rated notes.

The transaction benefits from an amortizing cash reserve, available
to cover senior expenses, interest payments on the Class A Notes
and, unless deferred, interest payments on the Class B Notes. The
reserve has a target balance equal to 0.55% of the outstanding
Class A and Class B Notes balance, subject to a floor of EUR 1.25
million. As of the June 2024 payment date, the reserve was at its
floor level of EUR 1.25 million.

Societe Generale, S.A. (SocGen) acts as the account bank for the
transaction. Based on Morningstar DBRS' private credit rating on
SocGen, the downgrade provisions outlined in the transaction
documents, and other mitigating factors inherent in the transaction
structure, Morningstar DBRS considers the risk arising from the
exposure to the account bank to be consistent with the credit
ratings assigned to the rated notes, as described in Morningstar
DBRS' "Legal Criteria for European Structured Finance Transactions"
methodology.

Deutsche Bank AG, London (DB London) acts as the interest cap
provider for the transaction. Morningstar DBRS' private credit
rating on DB London is consistent with the First Rating Threshold
as described in Morningstar DBRS' "Derivative Criteria for European
Structured Finance Transactions" methodology.

Notes: All figures are in euros unless otherwise noted.



===========================
U N I T E D   K I N G D O M
===========================

AVANTE TRANSPORT: MHA Named as Administrators
---------------------------------------------
Avante Transport & Logistics Ltd was placed into administration
proceedings in the High Court of Justice, Court Number:
CR-2024-005049, and James Alexander Snowdon and Liam Alexander
Short of MHA were appointed as administrators on Aug. 28, 2024.  

Avante Transport provides freight and transport services.

Its registered office address is at 21 Phoenix House, Hyssop Close,
Cannock, WS11 7GA.

The administrators can be reached at:

          James Alexander Snowdon
          Liam Alexander Short
          MHA
          6th Floor,
          2 London Wall Place
          London, EC2Y 5AU

For further details, contact

         Clara Groves
         E-mail: Clara.Groves@mha.co.uk

BOPARAN HOLDINGS: S&P Places 'B-' Long-Term ICR on Watch Positive
-----------------------------------------------------------------
S&P Global Ratings placed all its ratings on CreditWatch positive
including its 'B-' long-term issuer credit rating on Boparan
Holdings Ltd. and its issue ratings on the senior notes.

S&P expect to resolve its CreditWatch placement once Boparan closes
the disposal of its European business in a timely manner and the
full refinancing of its 2025 debt maturities.

On Sept. 2, 2024, Boparan announced the sale of its European
poultry operations for more than EUR200 million (about GBP170
million) with all cash proceeds allocated to repay debt.

Thanks to this significant cash inflow, S&P anticipates that
Boparan is better positioned to execute a full debt refinancing in
a timely manner, tackling GBP525 million of senior notes due by
November 2025.

The group's operating performance and credit metrics have been
resilient in 2024 with S&P Global Ratings-adjusted EBITDA forecast
at GBP150 million-GBP160 million for fiscal year 2024 (ending July
31, 2024), positive free operating cash flow (FOCF) generation, and
adjusted debt leverage at about 4.5x.

Cash proceeds from the sale of the European poultry operations
should help derisk the timely refinancing of the large 2025 debt
maturities. S&P said, "With over GBP150 million of cash proceeds
from the announced disposal allocated to repay debt, we think that
Boparan is better positioned to refinance its debt instruments
which all mature in 2025. These include the GBP525 million senior
notes due in November 2025, the GBP80 million super senior
revolving credit facility due in May 2025, and the GBP10 million
term loan due in May 2025. We expect Boparan to execute the
refinancing of all its 2025 debt maturities in a timely manner by
end-November 2024, thus alleviating all potential pressures on the
liquidity position."

S&P said, "We understand that there is unlikely to be regulatory
concerns from the antitrust in Poland and consider that the
transaction demonstrates the support of the shareholder as the
European poultry business is being acquired by the Boparan Private
Office. This comes after years of no dividend upstream.

"In addition, we estimate that the European poultry operations
accounted for 20%-30% of the group's revenues and the disposal
should have a positive effect on the EBITDA margin of the remaining
group.

"Boparan has been performing well in line with our base-case
projections. On a 12-month trailing basis to end-April 2024,
Boparan's reported EBITDA reached GBP160 million highlighting the
group's solid operating performance in 2024. This is along with
improved cash flow generation with positive FOCF at GBP45 million.
Credit metrics remained well in line with our base case with
adjusted debt to EBITDA of 4.6x and EBITDA interest coverage of
2.5x.

"We anticipate that cash flow generation will be only slightly
lower after the disposal and will reassess the projected credit
metrics for fiscal 2025 once Boparan has successfully put in place
its new debt structure. That said, we think that the group's
U.K.-based poultry operations, which are mostly private label,
should remain resilient despite current weak consumer consumption
trends in packaged foods.

"We expect to resolve the CreditWatch placement upon the completion
of the refinancing of the 2025 debt maturities. Upon closing, we
will evaluate the uplift to group's cash flows and credit metrics
as well as understanding its financial policy going forward. We
could likely raise our issuer credit rating on Boparan if we
believe the previous factors are supportive."


BUGIBBA INDEPENDENT: Smith & Barnes Named as Joint Administrators
-----------------------------------------------------------------
Bugibba Independent Limited was placed into administration
proceedings in the High Court of Justice, The Business and Property
Courts in Leeds, No 858 of 2024, and Jessica Thomas and Philippa
Smith of Smith & Barnes Insolvency Practitioners Ltd were appointed
as joint administrators on Aug. 30, 2024.  

Bugibba Independent, trading as Project D, manufactures bread,
fresh pastry goods and cakes.

Its registered office is at The Mills, Canal Street, Derby,
Derbyshire, England, DE1 2RJ.

The joint administrators can be reached at:

          Jessica Thomas
          Philippa Smith
          Smith & Barnes Insolvency Practitioners Ltd
          Unit 4 Madison Court
          George Mann Road
          Leeds, West Yorkshire
          LS10 1DX

For further details, contact:

          James Duke
          E-mail: James@sbip.co.uk
          Tel No: 0113 5323278

CFEC LIMITED: Quantuma Advisory Named as Administrators
-------------------------------------------------------
CFEC Limited, f/k/a as C&O Entertainment Limited, was placed into
administration proceedings, and Nicholas Simmonds and Chris Newell
of Quantuma Advisory Limited were appointed as administrators on
Aug. 21, 2024.  

CFEC Limited, trading as C&O Entertainment, operates in the
amusement parks and theme parks industry.

Its registered office address is at 32-33 St. James's Place,
London, SW1A 1NR (in the process of being changed to 1st Floor, 21
Station Road, Watford, Herts, WD17 1AP).  Its principal trading
address is at 13 Robertson Street, Hastings, TN34 1HT.

The administrators can be reached at:

          Nicholas Simmonds
          Chris Newell
          Quantuma Advisory Limited
          1st Floor, 21 Station Road
          Watford
          Herts, WD17 1AP

For further details, contact:

          Glenn Adams
          E-mail: glenn.adams@quantuma.com
          Tel No: 01923 954172

DURHAM MORTGAGES: DBRS Gives Prov. BB Rating to Class F Notes
-------------------------------------------------------------
DBRS Ratings Limited assigned provisional credit ratings to the
residential mortgage-backed notes (the rated notes) to be issued by
Durham Mortgages B Plc (Durham, the Issuer) as follows:

-- Class A notes (Reg S ISIN XS2873487206) at AAA (sf)
-- Class B notes (Reg S ISIN XS2873487388) at AA (sf)
-- Class C notes (Reg S ISIN XS2873487545) at A (sf)
-- Class D notes (Reg S ISIN XS2873487628) at BBB (high) (sf)
-- Class E notes (Reg S ISIN XS2873488279) at BB (high) (sf)
-- Class F notes (Reg S ISIN XS2873489830) at BB (sf)
-- Class X notes (Reg S ISIN XS2873490093) at B (low) (sf)

The rating assigned to Class A Notes addresses the timely payment
of interest and the ultimate payment of principal. The rating
assigned to Class B Notes addresses the timely payment of interest
when most senior and the ultimate payment of principal. The ratings
on the Class C, Class D, Class E, Class F and Class X Notes address
the ultimate payment of interest and principal.

CREDIT RATING RATIONALE

The transaction represents the issuance of residential
mortgage-backed securities (RMBS) backed by first-lien mortgage
loans.

The Issuer is a bankruptcy-remote special-purpose vehicle (SPV)
incorporated in the United Kingdom. The collateralized notes are
backed by a buy-to-let (BTL) residential mortgage portfolio
originated by Mortgage Express, GMAC, Kensington Mortgages Limited,
Bradford & Bingley and plc, and Close Brothers Group plc (together,
the Originators), sold by Cornwall Home Loans Limited (the Seller)
and serviced by Topaz Finance Limited (the Servicer).

As of the end of June 2024, the mortgage portfolio consisted of GBP
1.1 billion of first-lien mortgage loans collateralized by BTL
residential properties in England and Wales, with a concentration
in Scotland (22% of the closing pool), Outer Metro (15%), and the
North West of England (15%). The majority of the pool (82.3%) was
originated before 2008.

For the purpose of the refinanced transaction, the Issuer will
ultimately use the proceeds of the notes to pay noteholders of the
existing notes whereas the portfolio will back the newly issued
notes. However, the closing date of the refinanced transaction will
be one day before the redemption date of the existing notes. In the
short period between those two dates, the existing noteholders will
hold security over the cash proceeds of the new issuance whereas
the noteholders of the refinanced transaction will hold security
over the portfolio. Morningstar DBRS has reviewed legal opinions on
the enforceability of the different transfers involved in the
refinancing.

Durham is a securitization where the Seller is not the Originator
or Servicer of the loan portfolio. In 2018, the Seller, an entity
that is part of the Barclays Group PLC (Barclays), sold loans to
the Issuer that were granted by the Originators, which had ceased
their lending operations. This poses more risks than a traditional
residential mortgage-backed security (RMBS) transaction where the
originator remains a mortgage lender in the jurisdiction of the
securitized portfolio, services the assets, and consequently has a
contractual duty and commercial incentives to support the
securitizations of its assets. Furthermore, traded portfolio
securitizations usually involve more than one sale of the
underlying portfolio, often through SPVs and limitations to
traditional representations and warranties. Morningstar DBRS has
reviewed legal opinions on the validity of the sales.

IO loans make up 97% of the mortgage portfolio, where the principal
is repaid as a bullet at the loan's maturity. This poses a risk at
loan maturity if the borrower does not have a repayment strategy in
place or is unable to refinance before the maturity date. 3.0% of
the portfolio is composed of IO loans that have matured in the past
and are technically in default status, but still pay their regular
IO instalments in most cases.

The transaction includes both a general reserve fund (GRF) and a
liquidity reserve fund (LRF). The GRF provides credit and liquidity
support to the rated notes (with the exception of Class X Notes).
The GRF can be used to cover interest shortfalls on payments for
the Class A Notes and other rated notes if the relevant principal
deficiency ledger (PDL) condition (no more than 10% debited) is
satisfied. The GRF will be funded at 1.25% of the initial portfolio
balance at closing and will not amortize. The GRF will be released
through the principal waterfall on the payment date Class F notes
are fully redeemed.

The LRF is available to provide liquidity support to the senior
fees payments, Class X certificate payments, and interest on the
Class A Notes. The initial amount of 1.0% of the original Class A
Notes balance will mainly be funded at closing through Class R
Notes proceeds. The LRF will then amortize at the lower of: 1% of
the Class A initial notes balance and 1.5% of Class A Notes
outstanding balance; however, if the GRF is depleted to a level
lower than 1% of the outstanding portfolio balance, then the LRF
replenishment target will be 1.5% of the outstanding Class A notes
balance

Citibank, N.A., London Branch (Citibank London) will hold the
Issuer's transaction account and reserves. Based on our private
rating on Citibank London, the downgrade provisions outlined in the
documents, and the transaction structural mitigants, Morningstar
DBRS considers the risk arising from the exposure to Citibank
London to be consistent with the ratings assigned to the rated
notes as described in our "Legal Criteria for European Structured
Finance Transactions" methodology.

Morningstar DBRS based its credit ratings on a review of the
following analytical considerations:

-- The transaction's capital structure, including the form and
sufficiency of available credit enhancement;

-- The credit quality of the mortgage portfolio and the ability of
the servicer to perform collection and resolution activities.
Morningstar DBRS estimated stress-level probability of default
(PD), loss given default (LGD), and expected losses (EL) on the
mortgage portfolio. Morningstar DBRS used the PD, LGD, and EL as
inputs into the cash flow engine. Morningstar DBRS analyzed the
mortgage portfolio in accordance with its "European RMBS Insight:
UK Addendum";

-- The transaction's ability to withstand stressed cash flow
assumptions and repay the Class A, Class B, Class C, Class D, Class
E, Class F and Class X notes according to the terms of the
transaction documents;

-- The structural mitigants in place to avoid potential payment
disruptions caused by operational risk, such as a downgrade, and
replacement language in the transaction documents;

-- The sovereign credit rating of AA with a Stable trend on the
United Kingdom of Great Britain and Northern Ireland as of the date
of this press release; and

-- The expected consistency of the transaction's legal structure
with Morningstar DBRS' "Legal Criteria for European Structured
Finance Transactions" methodology and the presence of legal
opinions that are expected to address the assignment of the assets
to the Issuer.

Morningstar DBRS' credit ratings on the rated notes address the
credit risk associated with the identified financial obligations in
accordance with the relevant transaction documents. The associated
financial obligations for each of the rated notes are the related
Interest Amounts and the related Class Balances.

Morningstar DBRS' credit ratings on the rated notes also address
the credit risk associated with the increased rate of interest
applicable to each of the rated notes if the rated notes are not
redeemed on the Optional Redemption Date (as defined in and) in
accordance with the applicable transaction documents.

Morningstar DBRS' credit rating does not address nonpayment risk
associated with contractual payment obligations contemplated in the
applicable transaction documents that are not financial
obligations.

Morningstar DBRS' long-term credit ratings provide opinions on risk
of default. Morningstar DBRS considers risk of default to be the
risk that an issuer will fail to satisfy the financial obligations
in accordance with the terms under which a long-term obligation has
been issued.

Notes: All figures are in British pound sterling unless otherwise
noted.

EU TRANSPORT: MHA Named as Administrators
-----------------------------------------
EU Transport & Logistics Limited was placed into administration
proceedings in the High Court of Justice, Court Number:
CR-2024-005048, and James Alexander Snowdon and Liam Alexander
Short of MHA were appointed as administrators on Aug. 28, 2024.  

EU Transport provides freight and transport Services.

Its registered office address is at Office 21 Hyssop Close,
Cannock, WS11 7GA.

The administrators can be reached at:

          James Alexander Snowdon
          Liam Alexander Short
          MHA
          6th Floor, 2 London Wall Place
          London, EC2Y 5AU

For further details, contact

         Clara Groves
         E-mail: Clara.Groves@mha.co.uk

HL (MAGNOLIA): BDO LLP Named as Joint Administrators
----------------------------------------------------
HL (Magnolia) Realisations Limited, trading as Herbal SIPS and All
In The Bottle, was placed into administration proceedings in the
High Court of Justice, Business and Property Courts in Bristol,
Insolvency and Companies List (ChD), Court No: CR-2024-BRS-000080,
and Simon Girling and Lee Causer of BDO LLP were appointed as joint
administrators on Aug. 23, 2024.  

HL (Magnolia) Realisations, fka Herbal Ltd, focuses on research and
experimental development on natural sciences and engineering.

Its registered office is at 31 King Street West, Manchester, M3 2PJ
to be changed to c/o BDO LLP, 5 Temple Square, Temple Street,
Liverpool, L2 5RHL.

The joint administrators can be reached at:

          Simon Girling
          BDO LLP
          Bridgewater House
          Counterslip, Bristol
          BS1 6BX

         -- and --

         Lee Causer
         BDO LLP
         Two Snowhill
         Birmingham, B4 6GA

For further details, contact:

         Rebecca Kelly
         E-mail: BRCMTLondonandSouthEast@bdo.co.uk

KENSINGTON PARKING: Voscap Limited Named as Administrators
----------------------------------------------------------
Kensington Parking Centre Ltd was placed into administration
proceedings in the High Court of Justice Business and Property
Courts of England and Wales, Insolvency & Companies List (ChD),
Court Number: CR-2024-004314, and Ian Lawrence Goodhew and Abigail
Shearing of Voscap Limited were appointed as administrators on July
19, 2024.  

Kensington Parking operates a parking facility.

Its registered office is at 86c Water Street, Birmingham, B3 1HL
(to be changed to 67 Grosvenor Street, Mayfair, London, W17 3JN).
Its principal trading address is at 39-40 Harrington Road, South
Kensington, London, SW7 3ND.

The administrators can be reached at:

          Ian Lawrence Goodhew
          Abigail Shearing
          Voscap Limited
          67 Grosvenor Street
          Mayfair, London
          W1K 3JN

For further details, contact:

         Marvin Doondeea
         Tel No: 0203 709 7879

PAD PRINTERS: Leonard Curtis Named as Administrators
----------------------------------------------------
Pad Printers Limited was placed into administration proceedings in
the High Court of Justice Business and Property Courts in
Manchester, Insolvency & Companies List (ChD), Court Number:
CR-2024-MAN-001101, and Katy McAndrew and Andrew Knowles of Leonard
Curtis were appointed as administrators on Aug. 28, 2024.  

Pad Printers manufactures and supplies pre-printed restaurant pads
to the hospitality sector.

Its registered office is at 123 Wellington Road South, Stockport,
Cheshire, SK1 3TH.  Its principal trading address is at Park Works,
River Street, Heywood, OL10 4AB

The administrators can be reached at:

          Katy McAndrew
          Andrew Knowles
          Leonard Curtis
          Riverside House
          Irwell Street
          Manchester, M3 5EN

For further details, contact:

         The Joint Administrators
         Email: recovery@leonardcurtis.co.uk
         Tel No: 0161 831 9999

Alternative contact: Helen Hales

QTL LIMITED: MHA Named as Administrators
----------------------------------------
QTL Limited was placed into administration proceedings in the High
Court of Justice, Court Number: CR-2024-005052, and James Alexander
Snowdon and Liam Alexander Short of MHA were appointed as
administrators on Aug. 28, 2024.  

QTL Limited provides freight and transport services.

Its registered office address is at 58 Old Penkridge Road, Cannock,
WS11 1HX.

The administrators can be reached at:

          James Alexander Snowdon
          Liam Alexander Short
          MHA
          6th Floor, 2 London Wall Place
          London, EC2Y 5AU

For further details, contact:

         Clara Groves
         E-mail: Clara.Groves@mha.co.uk

RIGHT STAFF: MHA Named as Administrators
----------------------------------------
Right Staff Recruitment Limited was placed into administration
proceedings in the High Court of Justice, Court Number:
CR-2024-005050, and James Alexander Snowdon and Liam Alexander
Short of MHA were appointed as administrators on Aug. 28, 2024.  

Right Staff Recruitment provides temporary employment agency
services.

Its registered office is at Office 21 Hyssop Close, Cannock, WS11
7GA.

The administrators can be reached at:

          James Alexander Snowdon
          Liam Alexander Short
          MHA
          6th Floor
          2 London Wall Place
          London, EC2Y 5AU

For further details, contact:

          Clara Groves
          E-mail: Clara.Groves@mha.co.uk

SELINA HOSPITALITY: Operating Units Sold to Collective Hospitality
------------------------------------------------------------------
Further to the announcement by Selina Hospitality PLC on July 22,
2024 regarding the appointment of Andrew Johnson, Samuel Ballinger
and Ali Khaki of FTI Consulting LLP as joint administrators of the
Company and the subsequent announcement on July 26, 2024 regarding
the suspension of the Company's securities, the Joint
Administrators are providing an update on the accelerated sales
process.

On August 27, 2024, the Joint Administrators concluded a sale of
the majority of the business and operating subsidiaries of the
Company to Collective Hospitality Pte Ltd, a hospitality owner and
operator based in Singapore.

                      About Selina Hospitality

Headquartered in London, England, Selina Hospitality PLC is an
operator of lifestyle and experiential Millennial- and Gen
Z-focused hotels, with 118 destinations opened in 24 countries
across six continents.

Tysons, Virginia-based Baker Tilly US, LLP, the Company's auditor
since 2021, issued a "going concern" qualification in its report
dated April 28, 2023, citing that the Company has suffered
historical losses from operations, has a net capital deficiency,
negative working capital, and cash outflows from operations that
raise substantial doubt about its ability to continue as a going
concern.

In December 2023, the Company missed certain payments due under an
Indenture with Wilmington Trust, National Association, as trustee,
dated as of Oct. 27, 2022, in respect of 6% Convertible Senior
Notes due 2026. The Company announced on Feb. 5, 2024, that it had
received a notice from a holder of more than 25% of the principal
amount of the 2026 Notes informing the Company that the holder was
purporting to exercise its right under the Indenture to accelerate
the outstanding principal amount of, premium (if any) on, and
accrued and unpaid interest due under all of the 2026 Notes. The
Company said in March it has engaged with relevant noteholders to
discuss potential settlement arrangements and is assessing its
legal position.

"There can be no assurances that such discussions will result in a
successful outcome and the Company may need to consider formal
restructuring options in relation to the indebtedness due under the
2026 Notes and its other liabilities," the Company warned.

STONEGATE PUB: Fitch Affirms 'B-' LongTerm IDR, Outlook Stable
--------------------------------------------------------------
Fitch Ratings has affirmed Stonegate Pub Company Limited's
(Stonegate) 'B-' Long-Term Issuer Default Rating (IDR) with a
Stable Outlook. Fitch has also assigned the new senior secured
first-lien notes issued by Stonegate Pub Company Financing 2019 plc
a final rating of 'B+' with a Recovery Rating of 'RR2'.

This follows the completion of Stonegate's refinancing of its debt
with senior secured first-lien and second-lien instruments, with
their final terms being in line with its expectations.

Stonegate's 'B-' IDR is constrained by its high leverage, weak free
cash flow (FCF) profile and execution risks related to EBITDA
growth. The rating is supported by Stonegate's market position and
scale as the largest pub group in the UK, benefiting from
procurement synergies, and its portfolio diversification across
distinct business models (managed, operator-led,
leased-and-tenanted), which provides stability and growth
opportunities in different market environments.

Key Rating Drivers

Near-Term Refinancing Risk Addressed: The new senior secured
first-lien notes of around GBP2.1 billion, along with Platinum debt
net proceeds (GBP609 million), have been used to refinance existing
first-lien debt maturing in July 2025 and to repay Unique's GBP140
million A4 notes. The existing second-lien debt has been paid in
full with cash equity of GBP250 million from Stonegate's
private-equity owner TDR Capital and a new second-lien payment-in
kind (PIK) term facility of GBP156 million. Under the new capital
structure, Stonegate does not have any material debt maturities
till 2029.

Unique Cash Up-streamed: The repayment of Unique's whole business
securitisation (WBS) A4 notes lifts the existing requirement to
trap cash up to its prescribed GBP65 million reserve account. This,
combined with a less onerous debt amortisation schedule at Unique,
now enables cash flows to be up-streamed from Unique to Stonegate's
restricted group. Equally, Fitch's Recovery Rating includes
Unique's residual value due to Stonegate's continued support
towards this entity's portfolio, plus its low leverage and
loan-to-value, despite its non-recourse debt.

Platinum Deconsolidated: Fitch has excluded Platinum from
Stonegate's financial profile as this non-core L&T portfolio could
be on-sold at some stage, its funding is non-recourse, and it is
not within Stonegate's restricted group. Fitch does not expect
post-debt service operating cash flows from Platinum's new
securitisation in June 2024 to be regularly up-streamed to
Stonegate.

Reduced Leverage: Fitch calculates that this refinancing will
reduce Stonegate's EBITDAR leverage to 7.5x at FYE24 (using FY24
EBITDA of GBP333 million excluding Platinum) from 8.6x at FYE23.
Deleveraging will be also supported by EBITDA contribution from
newly converted pubs and the effect of FY24's price increases, net
of costs such as staff, and energy savings. Fitch forecasts this
metric at 7.1x for FY25 and 6.5x for FY26.

Improved Interest Coverage: Fitch expects EBITDAR fixed charge
coverage to increase to 1.5x in FY25, up from 1.2x in FY23 due to
debt reduction and the second-lien PIK with no cash-pay interest.
This would create more comfortable headroom under its negative
rating sensitivity of 1.3x.

Weak FCF: Stonegate's FCF was negative in FY23 as its capex was
only partly funded by cash from operations and disposal receipts
and proceeds from sale and leaseback transactions. Its planned sale
& leasebacks of GBP20 million a year, assumed disposal proceeds of
around EUR50 million a year and expected EBITDA growth should help
create positive FCF from FY25.

EBITDA Growth: EBITDA growth stems from price increases in FY24
(L&T April 2023: 9%, 2024: 4.9%; managed FY23: 5.9% and
operator-led 9.1%, FY24: 7%), the annualised effect of which spills
into FY25. FY24 beer and drinks volumes were flat in L&T and around
5% lower in managed (including the effect of the post-pandemic
underperforming city and town centre bars and night clubs) and
2%-3% lower in operator-led, probably reflecting reduced
affordability of Stonegate's offer during this inflationary period
to 18-24 years old consumers.

Operating cost increases, primarily staff (which are Stonegate's
costs at managed sites and central costs), are mostly mitigated by
drink price increases. High energy costs are abating due to lower
volumes and projected lower pricing.

Pub Conversion EBITDA Growth: EBITDA growth is also driven by pub
conversions, which entail expansion and enhancement capex and yield
an incremental EBITDA return on investment (ROI) averaging 40%.
Specifically, capex of GBP40 million a year generates an additional
GBP16 million EBITDA as conversions mature after 18-24 months.
These are mainly L&T pub conversions within the group's 3,000 L&T
pub portfolio. Stonegate's size (the largest pub group in the UK)
enables it to secure discounts with suppliers (brewers, SKYTV
etc.).

Derivation Summary

Stonegate's IDR is at the same level as that of Punch Pubs Group
Limited (IDR: B-/Stable), which is smaller with a portfolio of
1,240 pubs (end-February 2024), compared with Stonegate's 4,500.
Both are predominantly wet-led estates. Punch's EBITDA per pub in
L&T is comparable with Stonegate's core L&T portfolio but
Stonegate's equivalent managed portfolio yields far higher profits
per pub than Punch's. This is despite recent lower volumes in city
and town centre venues and late-night patronage (including Slug &
Lettuce, Be at One, and Venues nightclubs). The Stonegate group's
size creates central discounts with suppliers like brewers and SKY
TV-type subscriptions, etc.

Stonegate is equally geographically diverse across the UK, but has
core-city and late-night formats that are more vulnerable to cost
pressures of labour and energy. Both companies have a core L&T
portfolio from which conversions to managed models will require
capex and fuel profit growth.

Punch and Stonegate are rated the same as the UK-focused Pizza
Express (Wheel Bidco Limited, IDR: B-/Negative). Pizza Express's
Negative Outlook reflects uncertainty around its EBITDA recovery
and deleveraging as the UK casual dining market remains tough,
ahead of its July 2026 refinancing. Pizza Express' EBITDAR leverage
remains high, at 8x in 2023 . This compares with Punch's and
Stonegate's EBITDAR leverage at 7.5x for FY24.

Key Assumptions

Fitch's Key Assumptions within the Rating Case for the Issuer

- EBITDA/pub increases of 2%-3% per year, plus additional EBITDA of
some GBP18 million a year from annual expansion and conversions in
FY24 and from capex of GBP45 million-GBP50 million a year (ROI:
40%) in the following three years. The L&T portfolio to shrink both
in size and in EBITDA contribution to the group because of
conversion transfers, whereas EBITDA growth continues in the
managed and operator-led portfolio

- Restricted group central costs to reduce to GBP86 million in FY24
before growing to FY28. Energy costs to reduce by GBP8 million in
FY24 and another GBP5 million in FY25

- Recurring pub disposals of around GBP50 million, plus planned
sale and leasebacks of GBP20 million per year

- Capex totals GBP140 million a year, including maintenance,
expansion and conversion capex

- No external dividends

- Shareholder support of GBP250 million in cash equity rather than
a shareholder loan

- Holdco PIK facility of GBP325 million treated as non-debt

Recovery Analysis

The post-refinancing recovery analysis assumes that Stonegate would
be liquidated rather than restructured as a going concern in a
default.

Recoveries are based on the property values of the consolidated
group's pub assets, although bondholders' security is a pledge over
the equity shares in group entities. Its liquidation approach uses
FYE23 valuations of the group's freehold and long leasehold assets.
Fitch applies a 25% discount to these pub valuations, which is
comparable with the 25% stress experienced by industry peers during
2007-2011 on an EBITDA/pub basis, replicating the 'fair
maintainable trade' component of pub valuations.

Fitch has excluded the Platinum pub assets as these now have their
own Apollo non-restricted group secured financing. Unique's
securitisation is under-leveraged. Stonegate has significant
incentives to retain Unique's residual value after deducting its
post-refinanced secured debt of GBP190 million and reduced fully
drawn debt service facility of GBP36 million.

Including the above discount on the real estate, the total amount
Fitch assumes available to Stonegate creditors is around GBP1.7
billion, plus about GBP1.0 billion from the attributable residual
value primarily from Unique.

After deducting a standard 10% for administrative claims, Fitch has
assumed that Stonegate's super-senior RCFs totaling GBP273 million
would be fully drawn in a default. Fitch assumes the senior secured
first lien notes of around GBP2.1 billion (including GBP36.9
million of premium notes) rank behind RCFs but ahead of second lien
debt of EUR156 million.

Fitch's principal waterfall analysis generates a ranked recovery
for senior secured first-lien notes of 'RR2' with a waterfall
generated recovery computation output percentage of 83% based on
current metrics and assumptions, indicating a two-notch uplift for
this instrument above the IDR.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

- EBITDAR leverage below 7.0x

- EBITDAR fixed-charge coverage above 1.6x

- Neutral-to-positive FCF

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

- EBITDAR leverage above 8.0x

- EBITDAR fixed-charge coverage below 1.3x

- Persistently negative FCF

- Tightening of liquidity with RCFs fully drawn

Liquidity and Debt Structure

Improved Liquidity: Pro-forma for debt refinancing, as of 7 April
2024, Stonegate had around GBP112 million of cash on its balance
sheet and an GBP98 million undrawn RCF (out of GBP273 million). It
has no material debt maturities till 2029.

Criteria Variation

Fitch's Corporate Rating Criteria guide analysts to use the income
statement rent charge (depreciation of leased assets plus interest
on leased liabilities) as the basis of its rent-multiple adjustment
(capitalising to create a debt-equivalent) in Fitch's
lease-adjusted ratios. However, Stonegate's IFRS 16 accounting rent
(GBP113 million) in its FY22 income statement is significantly
higher than the equivalent cash flow rent paid (GBP82 million), so
Fitch has applied an 8x debt multiple to the cash rent when
calculating the group's lease-adjusted debt.

MACROECONOMIC ASSUMPTIONS AND SECTOR FORECASTS

Fitch's latest quarterly Global Corporates Macro and Sector
Forecasts data file which aggregates key data points used in its
credit analysis. Fitch's macroeconomic forecasts, commodity price
assumptions, default rate forecasts, sector key performance
indicators and sector-level forecasts are among the data items
included.

ESG Considerations

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt                Rating           Recovery   Prior
   -----------                ------           --------   -----
Stonegate Pub Company
Financing 2019 Plc

   senior secured        LT     B+  New Rating   RR2      B+(EXP)

Stonegate Pub Company
Limited                  LT IDR B-  Affirmed              B-

TOGETHER ASSET 2024-1ST2: Fitch Rates Cl. E Notes 'BB-(EXP)sf'
--------------------------------------------------------------
Fitch Ratings has assigned Together Asset Backed Securitisation
2024-1ST2 PLC (TABS2024-2) expected ratings.

The assignment of final ratings is conditional on receipt of final
documents conforming to the information already reviewed.

   Entity/Debt         Rating           
   -----------         ------           
Together Asset
Backed
Securitisation
2024-1ST2 PLC

   Class A         LT AAA(EXP)sf  Expected Rating
   Class B         LT AA-(EXP)sf  Expected Rating
   Class C         LT A-(EXP)sf   Expected Rating
   Class D         LT BBB-(EXP)sf Expected Rating
   Class E         LT BB-(EXP)sf  Expected Rating
   Class X         LT BB+(EXP)sf  Expected Rating

Transaction Summary

TABS2024-2 is a securitisation of buy-to-let (BTL) and
owner-occupied (OO) mortgages backed by properties in the UK,
originated by Together Personal Finance and Together Commercial
Finance, two fully-owned subsidiaries of Together Financial
Services Limited (Together; BB/Stable/B). The transaction includes
recent originations up to November 2023.

KEY RATING DRIVERS

Specialised Lending: Together takes a manual approach to
underwriting, focusing on borrowers that do not necessarily qualify
on the automated scorecard models of high-street lenders. It
attracts a higher proportion of borrowers with complex income,
notably self-employed (where Fitch applied a 1.3x foreclosure
frequency (FF) adjustment compared with the standard FF adjustment
of 1.2x) and borrowers with adverse credit histories, than is
typical for prime UK lenders.

It allows more underwriting flexibility than other specialist
lenders by permitting interest-only OO lending flexible exit
strategies (such as downsizing, if plausible). It also uses BTL
borrowers' personal income for affordability calculations without
minimum rental income coverage. Fitch has applied an originator
adjustment of 1.50x on its prime and 1.40x BTL assumptions,
resulting in weighted average (WA) FF assumptions comparable with
other specialist lenders.

Performance Could Worsen: TABS2024-2 will have a higher proportion
of loans in arrears at closing than previous Fitch-rated TABS
transactions. Current performance trends of other Fitch-rated TABS
transactions and book-level observations indicate that the arrears
performance has not yet stabilised and may worsen within this pool.
Fitch incorporated a scenario to address this risk, resulting in
the assignment of expected ratings for the class B through E notes
that are one notch below their model-implied ratings (MIR).

Low LTVs Driving Recoveries: The pool is 100% composed of
first-lien mortgage loans: 62.6% are BTL loans and 37.4% are OO.
Seasoning is low as most loans were originated in 2023. The WA
original loan-to-value (LTV) of the portfolio is 57.8%, lower than
that of comparable specialist lenders, which usually have values of
70%-75%, but higher than the predecessor deal (TABS 2023-2: 53.5%).
This is the main driver of Fitch's recovery rates, which are higher
than those for peers.

Fixed Interest Rate Hedging Schedule: Fixed rate loans make up
58.6% of the pool (reverting to a variable rate, on a WA of 10.6%),
hedged through an interest rate swap. The swap features a scheduled
notional balance that could lead to over-hedging in the structure
due to defaults or prepayments. Over-hedging results in additional
available revenue funds in rising interest rate scenarios but
reduced available revenue funds in decreasing interest rate
scenarios.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

The transaction's performance may be affected by adverse changes in
market conditions and the economic environment. Weakening economic
performance is strongly correlated to increasing levels of
delinquencies and defaults that could reduce credit enhancement
(CE) available to the notes.

Additionally, unanticipated declines in recoveries could result in
lower net proceeds, which may make certain notes susceptible to
negative rating action depending on the extent of the decline in
recoveries. Fitch found that a 15% WAFF increase and 15% WA
recovery rate (RR) decrease would result in downgrades of up to two
notches for the class A to E notes and have no impact on the class
X notes.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

Stable to improved asset performance driven by stable delinquencies
and defaults would lead to increasing CE levels and potentially
upgrades. A decrease in the WAFF of 15% and an increase in the WARR
of 15% would result in upgrades of up to three notches for the
class B and E notes and up to four notches for the class C and D
notes. There would be no impact on the class X notes.

USE OF THIRD PARTY DUE DILIGENCE PURSUANT TO SEC RULE 17G -10

Fitch was provided with Form ABS Due Diligence-15E (Form 15E) as
prepared by Deloitte. The third-party due diligence described in
Form 15E focused on the verification of data fields contained
within the loan-level data against the loan system. Fitch
considered this information in its analysis and it did not have an
effect on Fitch's analysis or conclusions.

DATA ADEQUACY

Fitch reviewed the results of a third-party assessment conducted on
the asset portfolio information, and concluded that there were no
findings that affected the rating analysis.

Overall, and together with any assumptions referred to above,
Fitch's assessment of the information relied upon for the agency's
rating analysis according to its applicable rating methodologies
indicates that it is adequately reliable.

ESG Considerations

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

VENNTRO MEDIA: Creditors' Meeting Set for Sept. 16
--------------------------------------------------
Pursuant to Rule 15.13 of the Insolvency (England and Wales) Rules
2016, the joint administrators of Venntro Media Group Limited are
seeking a decision from creditors on the remuneration of the Joint
Administrators, the unpaid pre appointment costs, the recharge of
category 2 expenses, and the Joint Administrators' discharge from
liability by way of a physical meeting.

This follows a request for a requisitioned decision from one or
more creditors under Paragraph 246ZE(3) of Schedule B1 to the
Insolvency Act 1986.

The meeting will be held at Thorpe Park Hotel & Spa, 1150 Century
Way, Thorpe Park, Leeds, West Yorkshire LS15 8ZB on September 16,
2024 at 11.00 a.m.  As a result of the requirement to hold this
physical meeting, the original decision procedure is superseded.
The Joint Administrators have discretion to permit remote
attendance (meaning attending and being able to participate in the
meeting without being in the place where it is being held) if such
a request to do so is received in advance of the meeting.

A creditor may appoint a person as a proxy-holder to act as their
representative and to speak, vote, abstain or propose resolutions
at the meeting.  A proxy for a specific meeting must be delivered
to the chair before the meeting.  A continuing proxy must be
delivered to the Joint Administrators and may be exercised at any
meeting which begins after the proxy is delivered.  Proxies may be
delivered to Leonard Curtis, 9th Floor, 7 Park Row, Leeds LS1 5HD.

In order to be counted, a creditor's vote must be accompanied by a
proof in respect of the creditor's claim (unless it has already
been given).  A vote will be disregarded if a creditor's proof in
respect of their claim is not received by 4:00 p.m., September 13,
2024 (unless the chair of the meeting is content to accept the
proof later).

A creditor who has opted out from receiving notices may
nevertheless vote if the creditor provides a proof of debt in the
requisite time frame. Proofs may be delivered to Leonard Curtis,
9th Floor, 7 Park Row, Leeds LS1 5HD.

Venntro Media Group Limited was placed into administration
proceedings in the High Court of Justice Business and Property
Courts in Newcastle-upon-Tyne, Company & Insolvency List (ChD),
Court Number: CR-2024-NCL-000131, and Iain Nairn and Sean Williams
of Leonard Curtis were appointed as joint administrators on Aug. 2,
2024.  

Its registered office address is Leonard Curtis, 9th Floor, 7 Park
Row, Leeds LS1 5HD. Its principal trading address is at 59-60
Thames St, Windsor SL4 1TX.

The joint administrators can be reached at:

          Iain Nairn
          Leonard Curtis
          Unit 13, Kingsway House
          Kingsway Team Valley Trading Estate
          Gateshead, NE11 0HW

          -- and --

         Sean Williams
         Leonard Curtis
         9th Floor, 7 Park Row
         Leeds, LS1 5HD

For further details, contact

         The Joint Administrators
         E-mail: recovery@leonardcurtis.co.uk
         Tel No: 0113 323 8890

Alternative contact: Amelia Blythe



===============
X X X X X X X X
===============

[*] BOND PRICING: For the Week September 2 to September 6, 2024
---------------------------------------------------------------
Issuer               Coupon  Maturity Currency Price
------               ------  -------- -------- -----
Ferralum Metals Grou   10.000 12/30/2026  EUR  33.100
Altice France Holdin   10.500  5/15/2027  USD  39.025
Codere Finance 2 Lux   11.000  9/30/2026  EUR  44.497
Codere Finance 2 Lux   12.750 11/30/2027  EUR   1.000
NCO Invest SA          10.000 12/30/2026  EUR   0.353
NCO Invest SA          10.000 12/30/2026  EUR   0.140
R-Logitech Finance S   10.250  9/26/2027  EUR  15.000
Codere Finance 2 Lux   13.625 11/30/2027  USD   1.001
IOG Plc                13.217  9/20/2024  EUR   4.917
Fastator AB            12.500  9/26/2025  SEK  35.843
Fastator AB            12.500  9/25/2026  SEK  35.275
Virgolino de Oliveir   11.750   2/9/2022  USD   0.378
Marginalen Bank Bank   12.695             SEK  40.002
Ilija Batljan Invest   10.470             SEK   9.360
Oscar Properties Hol   11.270   7/5/2024  SEK   0.089
Codere Finance 2 Lux   13.625 11/30/2027  USD   1.001
Tinkoff Bank JSC Via   11.002             USD  42.875
Bilt Paper BV          10.360             USD   0.551
Plusplus Capital Fin   11.000  7/29/2026  EUR   8.495
Codere Finance 2 Lux   11.000  9/30/2026  EUR  44.497
UkrLandFarming PLC     10.875  3/26/2018  USD   2.090
Turkiye Government B   10.400 10/13/2032  TRY  49.000
Saderea DAC            12.500 11/30/2026  USD  49.000
Virgolino de Oliveir   10.500  1/28/2018  USD   0.010
Immigon Portfolioabb   10.055             EUR  12.249
Virgolino de Oliveir   10.500  1/28/2018  USD   0.010
Kvalitena AB publ      10.067   4/2/2024  SEK  45.000
Fastator AB            12.500  9/24/2027  SEK  35.765
Privatbank CJSC Via    10.250  1/23/2018  USD   3.611
Virgolino de Oliveir   11.750   2/9/2022  USD   0.378
Avangardco Investmen   10.000 10/29/2018  USD   0.108
Evocabank CJSC         11.000  9/28/2024  AMD   0.000
Transcapitalbank JSC   10.000             USD   1.450
Privatbank CJSC Via    10.875  2/28/2018  USD   4.782
Privatbank CJSC Via    11.000   2/9/2021  USD   0.500
Societe Generale SA    22.750 10/17/2024  USD  23.750
Sidetur Finance BV     10.000  4/20/2016  USD   0.816
PA Resources AB        13.500   3/3/2016  SEK   0.124
Altice France Holdin   10.500  5/15/2027  USD  38.925
UkrLandFarming PLC     10.875  3/26/2018  USD   2.090
Codere Finance 2 Lux   12.750 11/30/2027  EUR   1.000
Tonon Luxembourg SA    12.500  5/14/2024  USD   2.216
Elli Investments Ltd   12.250  6/15/2020  GBP   0.980
Societe Generale SA    23.500   3/3/2025  USD  45.740
Societe Generale SA    11.000  7/14/2026  USD  13.600
UBS AG/London          10.000  3/23/2026  USD  28.300
Societe Generale SA    20.000 11/28/2025  USD  12.920
Ameriabank CJSC        10.000  2/20/2025  AMD   0.000
Citigroup Global Mar   25.530  2/18/2025  EUR   0.010
ACBA Bank OJSC         11.000  12/1/2025  AMD   0.000
Banco Espirito Santo   10.000  12/6/2021  EUR   0.058
Virgolino de Oliveir   10.875  1/13/2020  USD  36.000
Phosphorus Holdco PL   10.000   4/1/2019  GBP   0.841
Leonteq Securities A   19.000 11/22/2024  CHF  51.000
Bank Vontobel AG       29.000  4/10/2025  USD  43.400
UBS AG/London          17.500   2/7/2025  USD  17.800
HSBC Trinkaus & Burk   18.900  9/27/2024  EUR  11.420
Societe Generale SA    20.000  7/21/2026  USD   3.400
Societe Generale SA    15.000  9/29/2025  USD   8.400
Bank Vontobel AG       15.500 11/18/2024  CHF  31.300
HSBC Trinkaus & Burk   17.700  9/27/2024  EUR   8.870
Societe Generale SA    15.600  8/25/2026  USD  39.830
Societe Generale SA    20.000  1/29/2026  USD   9.800
Goldman Sachs Intern   16.288  3/17/2027  USD  24.160
UBS AG/London          20.000 11/29/2024  USD  17.810
Vontobel Financial P   21.000  9/27/2024  EUR  23.840
Societe Generale SA    27.300 10/20/2025  USD
Societe Generale SA    21.000 12/26/2025  USD  26.000
Deutsche Bank AG/Lon   12.780  3/16/2028  TRY  46.829
Bulgaria Steel Finan   12.000   5/4/2013  EUR   0.216
Sidetur Finance BV     10.000  4/20/2016  USD   0.816
KPNQwest NV            10.000  3/15/2012  EUR   0.766
Teksid Aluminum Luxe   12.375  7/15/2011  EUR   0.619
Tonon Luxembourg SA    12.500  5/14/2024  USD   2.216
Virgolino de Oliveir   10.875  1/13/2020  USD  36.000
Bilt Paper BV          10.360             USD   0.551
Elli Investments Ltd   12.250  6/15/2020  GBP   0.980
BNP Paribas Emission   28.000  9/26/2024  EUR  44.240
DZ Bank AG Deutsche    17.600  6/27/2025  EUR  23.000
DZ Bank AG Deutsche    18.500  3/28/2025  EUR  21.110
Landesbank Baden-Wue   19.000  4/28/2025  EUR  15.840
Landesbank Baden-Wue   10.500  4/28/2025  EUR  12.090
Landesbank Baden-Wue   11.500  4/24/2026  EUR  20.730
Landesbank Baden-Wue   13.000  4/24/2026  EUR  22.840
Landesbank Baden-Wue   10.500  4/24/2026  EUR  19.440
Landesbank Baden-Wue   16.500  4/28/2025  EUR  14.640
Bank Vontobel AG       11.000  4/29/2025  CHF  30.100
UBS AG                 10.000  7/29/2025  USD  34.160
Bank Vontobel AG       14.500   4/4/2025  CHF  49.100
DZ Bank AG Deutsche    20.400  3/28/2025  EUR  20.740
Vontobel Financial P   29.200  1/17/2025  EUR  28.849
Landesbank Baden-Wue   23.000  9/27/2024  EUR  44.720
Bank Vontobel AG       12.000   3/5/2025  CHF  49.500
Landesbank Baden-Wue   15.000  2/28/2025  EUR  11.920
Landesbank Baden-Wue   19.000  2/28/2025  EUR  13.090
Landesbank Baden-Wue   11.500  2/28/2025  EUR  11.190
Bank Vontobel AG       14.000   3/5/2025  CHF  12.900
DZ Bank AG Deutsche    18.500  9/27/2024  EUR  41.510
DZ Bank AG Deutsche    16.000  9/27/2024  EUR  46.580
BNP Paribas Emission   15.000  9/26/2024  EUR  40.740
BNP Paribas Emission   13.000 12/30/2024  EUR  44.110
DZ Bank AG Deutsche    11.400 12/31/2024  EUR  45.540
DZ Bank AG Deutsche    12.800 12/31/2024  EUR  43.110
DZ Bank AG Deutsche    14.200 12/31/2024  EUR  41.020
DZ Bank AG Deutsche    15.700 12/31/2024  EUR  39.250
DZ Bank AG Deutsche    17.300 12/31/2024  EUR  37.760
Bank Julius Baer & C   11.150 11/25/2024  USD  45.350
Vontobel Financial P   13.250 12/31/2024  EUR  46.890
Raiffeisen Switzerla   14.000 11/27/2024  USD  45.660
DZ Bank AG Deutsche    10.500  9/25/2024  EUR  47.020
Zurcher Kantonalbank   24.000 11/22/2024  EUR  44.230
DZ Bank AG Deutsche    19.000 12/31/2024  EUR  36.500
DZ Bank AG Deutsche    20.700 12/31/2024  EUR  39.020
DZ Bank AG Deutsche    14.200 12/31/2024  EUR   9.640
Vontobel Financial P   11.000 12/31/2024  EUR  38.330
Vontobel Financial P   13.000 12/31/2024  EUR  36.960
Vontobel Financial P   14.750 12/31/2024  EUR  35.720
Vontobel Financial P   16.750 12/31/2024  EUR  34.740
Vontobel Financial P   14.750 12/31/2024  EUR  46.790
Vontobel Financial P   17.250 12/31/2024  EUR  44.690
Vontobel Financial P   20.000 12/31/2024  EUR  43.020
DZ Bank AG Deutsche    15.500 12/31/2024  EUR  38.460
DZ Bank AG Deutsche    11.500 12/31/2024  EUR   9.980
DZ Bank AG Deutsche    23.100 12/31/2024  EUR  32.790
DZ Bank AG Deutsche    21.500  9/27/2024  EUR  38.280
DZ Bank AG Deutsche    12.700 12/31/2024  EUR  46.470
Landesbank Baden-Wue   23.000  9/27/2024  EUR  45.760
Landesbank Baden-Wue   16.000   1/3/2025  EUR  10.870
Landesbank Baden-Wue   19.000   1/3/2025  EUR  11.120
Landesbank Baden-Wue   22.000   1/3/2025  EUR  11.500
Landesbank Baden-Wue   25.000   1/3/2025  EUR  11.980
Landesbank Baden-Wue   14.000  6/27/2025  EUR  14.190
Landesbank Baden-Wue   16.000  6/27/2025  EUR  15.350
Landesbank Baden-Wue   19.000  6/27/2025  EUR  17.350
Landesbank Baden-Wue   27.000  9/27/2024  EUR   9.510
Landesbank Baden-Wue   21.000  6/27/2025  EUR  18.640
Landesbank Baden-Wue   10.500   1/2/2026  EUR  15.560
Landesbank Baden-Wue   14.000  1/24/2025  EUR  10.380
Leonteq Securities A   20.000  1/22/2025  CHF  15.760
Raiffeisen Schweiz G   15.000  1/22/2025  CHF  37.630
DZ Bank AG Deutsche    13.900  3/28/2025  EUR  13.350
Landesbank Baden-Wue   11.000  3/28/2025  EUR  10.010
Landesbank Baden-Wue   15.000  3/28/2025  EUR  11.260
Vontobel Financial P   13.250  9/27/2024  EUR  45.080
Vontobel Financial P   10.750  9/27/2024  EUR  47.170
Swissquote Bank Euro   16.030  1/16/2025  USD  47.560
Swissquote Bank Euro   25.320  2/26/2025  CHF  36.670
Bank Vontobel AG       12.000  6/17/2025  CHF  39.500
Leonteq Securities A   20.000  3/11/2025  CHF  16.750
Raiffeisen Switzerla   16.500  3/11/2025  CHF  20.690
Landesbank Baden-Wue   11.000   1/2/2026  EUR  17.470
Landesbank Baden-Wue   13.000  6/27/2025  EUR  14.470
Landesbank Baden-Wue   15.000   1/3/2025  EUR  12.590
Landesbank Baden-Wue   18.000  9/27/2024  EUR  15.640
Landesbank Baden-Wue   25.000  9/27/2024  EUR  13.530
DZ Bank AG Deutsche    16.400  3/28/2025  EUR  47.520
Landesbank Baden-Wue   16.000   1/2/2026  EUR  22.830
Landesbank Baden-Wue   16.000  6/27/2025  EUR  16.100
DZ Bank AG Deutsche    14.300 12/31/2024  EUR  40.350
Swissquote Bank SA     15.740 10/31/2024  CHF  37.320
DZ Bank AG Deutsche    16.500 12/27/2024  EUR  13.480
Raiffeisen Switzerla   16.000   3/4/2025  CHF  16.720
Landesbank Baden-Wue   12.000  2/27/2026  EUR  19.480
Bank Vontobel AG       12.000  4/11/2025  CHF  47.800
Bank Vontobel AG       11.000  4/11/2025  CHF  22.200
DZ Bank AG Deutsche    14.000  9/25/2024  EUR   9.310
Landesbank Baden-Wue   13.000  3/28/2025  EUR  10.580
Bank Vontobel AG       13.500   1/8/2025  CHF   7.600
Leonteq Securities A   24.000  1/16/2025  CHF  36.970
Landesbank Baden-Wue   10.000 11/22/2024  EUR  44.080
Vontobel Financial P   20.250 12/31/2024  EUR  14.068
Landesbank Baden-Wue   10.500 11/22/2024  EUR  10.620
Landesbank Baden-Wue   16.000 11/22/2024  EUR   9.580
Vontobel Financial P   16.000  3/28/2025  EUR  17.850
Landesbank Baden-Wue   11.000  2/27/2026  EUR  18.270
DZ Bank AG Deutsche    13.200  3/28/2025  EUR  43.070
Landesbank Baden-Wue   11.500 10/25/2024  EUR  13.290
Landesbank Baden-Wue   16.000 10/25/2024  EUR  11.260
Vontobel Financial P   12.500 12/31/2024  EUR  36.790
Vontobel Financial P   10.750 12/31/2024  EUR  37.950
Vontobel Financial P   14.250 12/31/2024  EUR  35.300
UniCredit Bank GmbH    13.700  9/27/2024  EUR  34.680
UniCredit Bank GmbH    14.800  9/27/2024  EUR  33.050
Raiffeisen Schweiz G   20.000 10/16/2024  CHF  21.380
DZ Bank AG Deutsche    15.700  9/27/2024  EUR  43.440
HSBC Trinkaus & Burk   18.300  9/27/2024  EUR  36.130
Bank Vontobel AG       20.500  11/4/2024  CHF  30.700
HSBC Trinkaus & Burk   12.900 12/30/2024  EUR  46.390
DZ Bank AG Deutsche    10.000  9/27/2024  EUR  35.100
Landesbank Baden-Wue   11.000 11/22/2024  EUR  10.720
Landesbank Baden-Wue   18.000 11/22/2024  EUR   9.270
HSBC Trinkaus & Burk   15.900  9/27/2024  EUR  40.190
DZ Bank AG Deutsche    12.000  9/25/2024  EUR  10.180
DZ Bank AG Deutsche    13.100  9/27/2024  EUR  29.930
DZ Bank AG Deutsche    11.000  9/27/2024  EUR  33.180
HSBC Trinkaus & Burk   19.600 12/30/2024  EUR   7.610
HSBC Trinkaus & Burk   13.600  9/27/2024  EUR  45.340
Inecobank CJSC         10.000  4/28/2025  AMD   0.000
DZ Bank AG Deutsche    10.500 12/27/2024  EUR  44.330
Vontobel Financial P   14.000  9/27/2024  EUR  44.450
HSBC Trinkaus & Burk   14.500  9/27/2024  EUR  44.030
HSBC Trinkaus & Burk   10.250  9/27/2024  EUR  37.820
DZ Bank AG Deutsche    14.000  9/27/2024  EUR  37.160
BNP Paribas Issuance   19.000  9/18/2026  EUR   0.980
Leonteq Securities A   25.000 12/18/2024  CHF  47.870
Landesbank Baden-Wue   15.000  9/27/2024  EUR  11.320
Landesbank Baden-Wue   18.500  9/27/2024  EUR   9.870
Vontobel Financial P   10.000  9/27/2024  EUR  30.260
Vontobel Financial P   13.250  9/27/2024  EUR  27.690
DZ Bank AG Deutsche    10.800  9/27/2024  EUR  37.360
UniCredit Bank GmbH    14.900  9/27/2024  EUR  43.710
Landesbank Baden-Wue   17.000  9/27/2024  EUR  10.380
HSBC Trinkaus & Burk   18.750  9/27/2024  EUR  24.790
Raiffeisen Schweiz G   18.800  9/18/2024  CHF  35.780
HSBC Trinkaus & Burk   13.500 12/30/2024  EUR  47.320
Leonteq Securities A   20.000  9/26/2024  USD  12.440
Corner Banca SA        18.500  9/23/2024  CHF   5.710
UniCredit Bank GmbH    19.300 12/31/2024  EUR  32.340
UniCredit Bank GmbH    18.500 12/31/2024  EUR  33.270
HSBC Trinkaus & Burk   14.400  9/27/2024  EUR  43.350
Landesbank Baden-Wue   14.500 11/22/2024  EUR   9.720
HSBC Trinkaus & Burk   20.000  9/27/2024  EUR  10.500
HSBC Trinkaus & Burk   17.400 12/30/2024  EUR   7.310
HSBC Trinkaus & Burk   14.300  9/27/2024  EUR  46.630
UniCredit Bank GmbH    16.550  8/18/2025  USD  20.210
Swissquote Bank SA     28.320  9/18/2024  CHF  46.910
Leonteq Securities A   22.000  9/18/2024  CHF  45.340
UniCredit Bank GmbH    18.800 12/31/2024  EUR  26.930
UniCredit Bank GmbH    19.700 12/31/2024  EUR  26.420
BNP Paribas Emission   14.000 12/30/2024  EUR  47.790
BNP Paribas Emission   17.000 12/30/2024  EUR  44.720
BNP Paribas Emission   16.000 12/30/2024  EUR  32.160
BNP Paribas Emission   17.000 12/30/2024  EUR  31.270
BNP Paribas Emission   16.000 12/30/2024  EUR  47.290
BNP Paribas Emission   17.000 12/30/2024  EUR  44.750
Vontobel Financial P   13.500  9/27/2024  EUR  46.360
DZ Bank AG Deutsche    10.250  9/25/2024  EUR  46.710
DZ Bank AG Deutsche    21.300 12/31/2024  EUR  42.450
UBS AG/London          13.000  9/30/2024  CHF  12.680
Leonteq Securities A   22.000  10/2/2024  CHF  36.350
Raiffeisen Schweiz G   19.000  10/2/2024  CHF  37.240
DZ Bank AG Deutsche    12.000  9/25/2024  EUR  10.820
HSBC Trinkaus & Burk   14.500 12/30/2024  EUR   7.480
HSBC Trinkaus & Burk   14.500  9/27/2024  EUR  15.590
HSBC Trinkaus & Burk   22.250  6/27/2025  EUR  16.270
HSBC Trinkaus & Burk   12.750  6/27/2025  EUR  10.330
UniCredit Bank GmbH    10.700 11/22/2024  EUR  41.130
Vontobel Financial P   15.500  9/27/2024  EUR  41.510
UniCredit Bank GmbH    10.700  2/28/2025  EUR  33.330
UniCredit Bank GmbH    12.800  2/28/2025  EUR  31.220
UniCredit Bank GmbH    14.500 11/22/2024  EUR  33.510
UniCredit Bank GmbH    14.500  2/28/2025  EUR  35.580
Corner Banca SA        20.000   3/5/2025  USD  43.900
UniCredit Bank GmbH    20.000 12/31/2024  EUR  29.230
UniCredit Bank GmbH    12.800 10/10/2024  EUR  45.450
UniCredit Bank GmbH    11.700  2/28/2025  EUR  32.310
UniCredit Bank GmbH    13.100  2/28/2025  EUR  37.610
UniCredit Bank GmbH    13.800  2/28/2025  EUR  36.640
UniCredit Bank GmbH    19.100 12/31/2024  EUR  30.260
Vontobel Financial P   12.500  9/27/2024  EUR  42.250
Leonteq Securities A   10.340  8/31/2026  EUR  40.200
UniCredit Bank GmbH    16.400  9/27/2024  EUR  38.770
UniCredit Bank GmbH    14.200  9/27/2024  EUR  35.020
UniCredit Bank GmbH    13.700  9/27/2024  EUR  39.820
UniCredit Bank GmbH    16.300  9/27/2024  EUR  33.120
UniCredit Bank GmbH    15.100  9/27/2024  EUR  41.060
Vontobel Financial P   11.000 12/31/2024  EUR  31.100
UniCredit Bank GmbH    12.300  9/27/2024  EUR  37.200
UniCredit Bank GmbH    18.500  9/27/2024  EUR  31.440
UniCredit Bank GmbH    10.700  9/27/2024  EUR  42.960
UniCredit Bank GmbH    16.900  9/27/2024  EUR  46.090
DZ Bank AG Deutsche    13.400 12/31/2024  EUR  42.790
DZ Bank AG Deutsche    10.500  1/22/2025  EUR   9.490
DZ Bank AG Deutsche    19.100 12/31/2024  EUR  45.910
Raiffeisen Schweiz G   10.000  10/4/2024  CHF  35.810
Leonteq Securities A   24.000  1/13/2025  CHF  11.540
Landesbank Baden-Wue   13.000 10/25/2024  EUR  12.470
Landesbank Baden-Wue   15.000   1/3/2025  EUR  10.210
DZ Bank AG Deutsche    10.750 12/27/2024  EUR  10.960
Leonteq Securities A   21.000 10/30/2024  CHF  29.290
UBS AG/London          21.600   8/2/2027  SEK  26.840
UniCredit Bank GmbH    10.400  2/28/2025  EUR  43.430
UniCredit Bank GmbH    11.600  2/28/2025  EUR  41.350
UniCredit Bank GmbH    13.900 11/22/2024  EUR  36.620
Landesbank Baden-Wue   14.000 10/24/2025  EUR  17.910
HSBC Trinkaus & Burk   11.250  6/27/2025  EUR  38.450
HSBC Trinkaus & Burk   10.250  6/27/2025  EUR  37.560
ASCE Group OJSC        12.000  6/11/2031  AMD   0.000
UniCredit Bank GmbH    13.500  2/28/2025  EUR  39.710
Landesbank Baden-Wue   10.000 10/24/2025  EUR  14.620
HSBC Trinkaus & Burk   17.500  6/27/2025  EUR  12.920
HSBC Trinkaus & Burk   15.500  6/27/2025  EUR  33.760
Vontobel Financial P   16.500 12/31/2024  EUR  31.740
Vontobel Financial P   20.250 12/31/2024  EUR  30.600
Vontobel Financial P   13.000 12/31/2024  EUR  33.640
UniCredit Bank GmbH    18.000  9/27/2024  EUR  25.400
UniCredit Bank GmbH    19.100  9/27/2024  EUR  24.510
Vontobel Financial P   18.500 12/31/2024  EUR  31.320
UniCredit Bank GmbH    15.100  9/27/2024  EUR  46.710
UniCredit Bank GmbH    17.300  9/27/2024  EUR  43.560
UniCredit Bank GmbH    13.800  9/27/2024  EUR  31.480
UniCredit Bank GmbH    14.800  9/27/2024  EUR  30.140
UniCredit Bank GmbH    15.800  9/27/2024  EUR  28.930
UniCredit Bank GmbH    16.900  9/27/2024  EUR  26.350
Leonteq Securities A   11.000   1/9/2025  CHF  33.290
Vontobel Financial P   11.250 12/31/2024  EUR  34.650
Vontobel Financial P   14.750 12/31/2024  EUR  32.690
DZ Bank AG Deutsche    10.600  9/27/2024  EUR  46.040
Leonteq Securities A   24.000   1/9/2025  CHF  22.770
DZ Bank AG Deutsche    20.250  9/25/2024  EUR  10.680
Vontobel Financial P   26.450  1/24/2025  EUR  16.494
UniCredit Bank GmbH    14.700 11/22/2024  EUR  35.070
UniCredit Bank GmbH    14.200 11/22/2024  EUR  28.800
UniCredit Bank GmbH    12.900 11/22/2024  EUR  29.850
UniCredit Bank GmbH    19.300 12/31/2024  EUR  31.290
HSBC Trinkaus & Burk   17.800  9/27/2024  EUR  21.590
HSBC Trinkaus & Burk   16.100 12/30/2024  EUR  25.400
HSBC Trinkaus & Burk   15.900  3/28/2025  EUR  27.980
HSBC Trinkaus & Burk   11.300  6/27/2025  EUR  32.690
HSBC Trinkaus & Burk   10.400 10/25/2024  EUR  28.710
HSBC Trinkaus & Burk   15.600 11/22/2024  EUR  24.710
UniCredit Bank GmbH    10.300  9/27/2024  EUR  25.930
Erste Group Bank AG    14.500  5/31/2026  EUR  28.800
DZ Bank AG Deutsche    11.000 12/20/2024  EUR  46.030
Vontobel Financial P   10.000  9/27/2024  EUR  43.010
Vontobel Financial P   14.500  9/27/2024  EUR  37.


                           *********


S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter-Europe is a daily newsletter co-
published by Bankruptcy Creditors' Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Marites O. Claro, Rousel Elaine T. Fernandez, Joy A. Agravante,
Julie Anne L. Toledo, Ivy B. Magdadaro, and Peter A. Chapman,
Editors.

Copyright 2024.  All rights reserved.  ISSN 1529-2754.

This material is copyrighted and any commercial use, resale or
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