| Payable                  Date       |   | August                  25, 2005                                |                                |                                |           |                            |         |         |         |                           |         |                                 |         |                                       |
|-------------------------------------|--------|-----------------------------------------------------------------|-------------------------------------|-------------------------------------|----------------|---------------------------------|--------------|--------------|--------------|--------------------------------|--------------|--------------------------------------|--------------|--------------------------------------------|
|                                |   |                                                            |                                |                                |           |                            |         |         |         |                           |         |                                 |         |                                       |
| Client                  38703       |   | Popular                  ABS Mortgage Pass-Through Trust 2005-B |                                |                                |           |                            |         |         |         |                           |
|                                |   |                                                            |                                |                                |           |                            |         |         |         |                           |         |                                 |         |                                       |   |   |   |   |   |
| Pool                  Number Series |   | Cusip                  No.                                      |                                | Beginning                  Prin Bal |           | Principal                  Paid |         | InterestPaid |         | Total                  Distrib |         | Interest                  Adjustment |         | Net                  Interest Distribution |   | Other |   | Ending                  Prin Bal |
|                                |   |                                                            |                                |                                |           |                            |         |         |         |                           |         |                                 |         |                                       |   |   |   |   |   |
| af1                                 |   |                                                            | 73316PED8                           |                                | 34,570,000.00  |                            | 715,757.67   |         | 119,062.44   |                           | 834,820.11   |                                 |         |                                       | 119,062.44 |   | 0.00 |   | 33,854,242.33 |
| af2                                 |   |                                                            | 73316PEE6                           |                                | 5,850,000.00   |                            | 0.00         |         | 22,181.25    |                           | 22,181.25    |                                 |         |                                       | 22,181.25 |   | 0.00 |   | 5,850,000.00 |
| af3                                 |   |                                                            | 73316PEF3                           |                                | 33,070,000.00  |                            | 0.00         |         | 127,319.50   |                           | 127,319.50   |                                 |         |                                       | 127,319.50 |   | 0.00 |   | 33,070,000.00 |
| af4                                 |   |                                                            | 73316PEG1                           |                                | 7,250,000.00   |                            | 0.00         |         | 29,525.63    |                           | 29,525.63    |                                 |         |                                       | 29,525.63 |   | 0.00 |   | 7,250,000.00 |
| af5                                 |   |                                                            | 73316PEH9                           |                                | 28,917,000.00  |                            | 0.00         |         | 124,222.61   |                           | 124,222.61   |                                 |         |                                       | 124,222.61 |   | 0.00 |   | 28,917,000.00 |
| av1                                 |   |                                                            | 73316PEJ5                           |                                | 94,800,000.00  |                            | 1,764,062.87 |         | 325,578.75   |                           | 2,089,641.62 |                                 |         |                                       | 325,578.75 |   | 0.00 |   | 93,035,937.13 |
| av2                                 |   |                                                            | 73316PEK2                           |                                | 35,079,000.00  |                            | 0.00         |         | 124,566.99   |                           | 124,566.99   |                                 |         |                                       | 124,566.99 |   | 0.00 |   | 35,079,000.00 |
| b1                                  |   |                                                            | 73316PES5                           |                                | 5,525,000.00   |                            | 0.00         |         | 31,866.59    |                           | 31,866.59    |                                 |         |                                       | 31,866.59 |   | 0.00 |   | 5,525,000.00 |
| b2                                  |   |                                                            | 73316PET3                           |                                | 5,525,000.00   |                            | 0.00         |         | 31,866.59    |                           | 31,866.59    |                                 |         |                                       | 31,866.59 |   | 0.00 |   | 5,525,000.00 |
| b3                                  |   |                                                            | 73316PEU0                           |                                | 6,338,000.00   |                            | 0.00         |         | 36,555.74    |                           | 36,555.74    |                                 |         |                                       | 36,555.74 |   | 0.00 |   | 6,338,000.00 |
| m1                                  |   |                                                            | 73316PEL0                           |                                | 30,552,000.00  |                            | 0.00         |         | 116,214.29   |                           | 116,214.29   |                                 |         |                                       | 116,214.29 |   | 0.00 |   | 30,552,000.00 |
| m2                                  |   |                                                            | 73316PEM8                           |                                | 19,826,000.00  |                            | 0.00         |         | 78,884.07    |                           | 78,884.07    |                                 |         |                                       | 78,884.07 |   | 0.00 |   | 19,826,000.00 |
| m3                                  |   |                                                            | 73316PEN6                           |                                | 4,550,000.00   |                            | 0.00         |         | 18,369.05    |                           | 18,369.05    |                                 |         |                                       | 18,369.05 |   | 0.00 |   | 4,550,000.00 |
| m4                                  |   |                                                            | 73316PEP1                           |                                | 5,363,000.00   |                            | 0.00         |         | 24,414.69    |                           | 24,414.69    |                                 |         |                                       | 24,414.69 |   | 0.00 |   | 5,363,000.00 |
| m5                                  |   |                                                            | 73316PEQ9                           |                                | 3,738,000.00   |                            | 0.00         |         | 17,562.11    |                           | 17,562.11    |                                 |         |                                       | 17,562.11 |   | 0.00 |   | 3,738,000.00 |
| m6                                  |   |                                                            | 73316PER7                           |                                | 4,063,000.00   |                            | 0.00         |         | 21,064.12    |                           | 21,064.12    |                                 |         |                                       | 21,064.12 |   | 0.00 |   | 4,063,000.00 |
| r                                   |   |                                                            | n/a                                 |                                | 0.00           |                            | 0.00         |         | 0.00         |                           | 0.00         |                                 |         |                                       | 0.00 |   | 0.00 |   | 0.00 |
| x                                   |   |                                                            | n/a                                 |                                | 325,016,893.91 |                            | 1,868,588.86 |         | 8.86         |                           | 1,868,597.72 |                                 |         |                                       | 8.86 |   | 0.00 |   | 323,148,305.05 |
|                                |   |                                                            |                                |                                |           |                            |         |         |         |                           |         |                                 |         |                                       |   |   |   |   |   |
|                                |   |                                                            | **Payable                  Totals** |                                | 4,348,409.40   |                            | 1,249,263.28 |         | 5,597,672.68 |                           | 0.00         |                                 | 1,249,263.28 |                                       | 0.00 |   | 645,684,484.51 |
|                                |   |                                                            | **Grand                  Totals**   |                                |           | 4,348,409.40                    |         | 1,249,263.28 |         | 5,597,672.68                   |         | 0.00                                 |         | 1,249,263.28                               |   | 0.00 |   | 645,684,484.51 |

----

| Payable                  Date                        |   | September                  26, 2005                             |                                |                                |           |                            |         |         |         |                           |         |                                 |         |                                       |
|------------------------------------------------------|--------|-----------------------------------------------------------------|-------------------------------------|-------------------------------------|----------------|---------------------------------|--------------|--------------|--------------|--------------------------------|--------------|--------------------------------------|--------------|--------------------------------------------|
|                                                 |   |                                                            |                                |                                |           |                            |         |         |         |                           |         |                                 |         |                                       |   |   |
| Client                  38703                        |   | Popular                  ABS Mortgage Pass-Through Trust 2005-B |                                |                                |           |                            |         |         |         |                           |
|                                                 |   |                                                            |                                |                                |           |                            |         |         |         |                           |         |                                 |         |                                       |   |   |   |   |   |
| Pool                  Number                  Series |   | Cusip                  No.                                      |                                | Beginning                  Prin Bal |           | Principal                  Paid |         | InterestPaid |         | Total                  Distrib |         | Interest                  Adjustment |         | Net                  Interest Distribution |   | Other |   | Ending                  Prin Bal |
|                                                 |   |                                                            |                                |                                |           |                            |         |         |         |                           |         |                                 |         |                                       |   |   |   |   |   |
| af1                                                  |   |                                                            | 73316PED8                           |                                | 33,854,242.33  |                            | 1,232,519.07 |         | 112,885.09   |                           | 1,345,404.16 |                                 |         |                                       | 112,885.09 |   | 0.00 |   | 32,621,723.26 |
| af2                                                  |   |                                                            | 73316PEE6                           |                                | 5,850,000.00   |                            | 0.00         |         | 22,181.25    |                           | 22,181.25    |                                 |         |                                       | 22,181.25 |   | 0.00 |   | 5,850,000.00 |
| af3                                                  |   |                                                            | 73316PEF3                           |                                | 33,070,000.00  |                            | 0.00         |         | 127,319.50   |                           | 127,319.50   |                                 |         |                                       | 127,319.50 |   | 0.00 |   | 33,070,000.00 |
| af4                                                  |   |                                                            | 73316PEG1                           |                                | 7,250,000.00   |                            | 0.00         |         | 29,525.63    |                           | 29,525.63    |                                 |         |                                       | 29,525.63 |   | 0.00 |   | 7,250,000.00 |
| af5                                                  |   |                                                            | 73316PEH9                           |                                | 28,917,000.00  |                            | 0.00         |         | 124,222.61   |                           | 124,222.61   |                                 |         |                                       | 124,222.61 |   | 0.00 |   | 28,917,000.00 |
| av1                                                  |   |                                                            | 73316PEJ5                           |                                | 93,035,937.13  |                            | 2,544,926.13 |         | 309,396.18   |                           | 2,854,322.31 |                                 |         |                                       | 309,396.18 |   | 0.00 |   | 90,491,011.00 |
| av2                                                  |   |                                                            | 73316PEK2                           |                                | 35,079,000.00  |                            | 0.00         |         | 120,398.92   |                           | 120,398.92   |                                 |         |                                       | 120,398.92 |   | 0.00 |   | 35,079,000.00 |
| b1                                                   |   |                                                            | 73316PES5                           |                                | 5,525,000.00   |                            | 0.00         |         | 30,160.36    |                           | 30,160.36    |                                 |         |                                       | 30,160.36 |   | 0.00 |   | 5,525,000.00 |
| b2                                                   |   |                                                            | 73316PET3                           |                                | 5,525,000.00   |                            | 0.00         |         | 30,160.36    |                           | 30,160.36    |                                 |         |                                       | 30,160.36 |   | 0.00 |   | 5,525,000.00 |
| b3                                                   |   |                                                            | 73316PEU0                           |                                | 6,338,000.00   |                            | 0.00         |         | 34,598.44    |                           | 34,598.44    |                                 |         |                                       | 34,598.44 |   | 0.00 |   | 6,338,000.00 |
| m1                                                   |   |                                                            | 73316PEL0                           |                                | 30,552,000.00  |                            | 0.00         |         | 111,922.16   |                           | 111,922.16   |                                 |         |                                       | 111,922.16 |   | 0.00 |   | 30,552,000.00 |
| m2                                                   |   |                                                            | 73316PEM8                           |                                | 19,826,000.00  |                            | 0.00         |         | 75,801.41    |                           | 75,801.41    |                                 |         |                                       | 75,801.41 |   | 0.00 |   | 19,826,000.00 |
| m3                                                   |   |                                                            | 73316PEN6                           |                                | 4,550,000.00   |                            | 0.00         |         | 17,638.83    |                           | 17,638.83    |                                 |         |                                       | 17,638.83 |   | 0.00 |   | 4,550,000.00 |
| m4                                                   |   |                                                            | 73316PEP1                           |                                | 5,363,000.00   |                            | 0.00         |         | 23,317.13    |                           | 23,317.13    |                                 |         |                                       | 23,317.13 |   | 0.00 |   | 5,363,000.00 |
| m5                                                   |   |                                                            | 73316PEQ9                           |                                | 3,738,000.00   |                            | 0.00         |         | 16,750.39    |                           | 16,750.39    |                                 |         |                                       | 16,750.39 |   | 0.00 |   | 3,738,000.00 |
| m6                                                   |   |                                                            | 73316PER7                           |                                | 4,063,000.00   |                            | 0.00         |         | 20,012.53    |                           | 20,012.53    |                                 |         |                                       | 20,012.53 |   | 0.00 |   | 4,063,000.00 |
| r                                                    |   |                                                            | n/a                                 |                                | 0.00           |                            | 0.00         |         | 0.00         |                           | 0.00         |                                 |         |                                       | 0.00 |   | 0.00 |   | 0.00 |
| x                                                    |   |                                                            | n/a                                 |                                | 323,148,305.05 |                            | 3,135,384.06 |         | 25.50        |                           | 3,135,409.56 |                                 |         |                                       | 25.50 |   | 0.00 |   | 320,012,920.99 |
|                                                 |   |                                                            |                                |                                |           |                            |         |         |         |                           |         |                                 |         |                                       |   |   |   |   |   |
|                                                 |   |                                                            | **Payable                  Totals** |                                | 6,912,829.26   |                            | 1,206,316.29 |         | 8,119,145.55 |                           | 0.00         |                                 | 1,206,316.29 |                                       | 0.00 |   | 638,771,655.25 |
|                                                 |   |                                                            | **Grand                  Totals**   |                                |           | 6,912,829.26                    |         | 1,206,316.29 |         | 8,119,145.55                   |         | 0.00                                 |         | 1,206,316.29                               |   | 0.00 |   | 638,771,655.25 |

----

| Payable                  Date       |   | October                  25, 2005                               |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |
|-------------------------------------|--------|-----------------------------------------------------------------|-------------------------------------|-------------------------------------|----------------|---------------------------------|--------------|--------------|---------------|--------------------------------|--------------|--------------------------------------|--------------|--------------------------------------------|
|                                |   |                                                            |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |
| Client                38703         |   | Popular                  ABS Mortgage Pass-Through Trust 2005-B |                                |                                |           |                            |         |         |          |                           |
|                                |   |                                                            |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |   |   |   |   |   |
| Pool                  Number Series |   | Cusip                  No.                                      |                                | Beginning                  Prin Bal |           | Principal                  Paid |         | InterestPaid |          | Total                  Distrib |         | Interest                  Adjustment |         | Net                  Interest Distribution |   | Other |   | Ending                  Prin Bal |
|                                |   |                                                            |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |   |   |   |   |   |
| af1                                 |   |                                                            | 73316PED8                           |                                | 32,621,723.26  |                            | 1,669,399.88 |         | 103,537.72    |                           | 1,772,937.60 |                                 |         |                                       | 103,537.72 |   | 0.00 |   | 30,952,323.38 |
| af2                                 |   |                                                            | 73316PEE6                           |                                | 5,850,000.00   |                            | 0.00         |         | 22,181.25     |                           | 22,181.25    |                                 |         |                                       | 22,181.25 |   | 0.00 |   | 5,850,000.00 |
| af3                                 |   |                                                            | 73316PEF3                           |                                | 33,070,000.00  |                            | 0.00         |         | 127,319.50    |                           | 127,319.50   |                                 |         |                                       | 127,319.50 |   | 0.00 |   | 33,070,000.00 |
| af4                                 |   |                                                            | 73316PEG1                           |                                | 7,250,000.00   |                            | 0.00         |         | 29,525.63     |                           | 29,525.63    |                                 |         |                                       | 29,525.63 |   | 0.00 |   | 7,250,000.00 |
| af5                                 |   |                                                            | 73316PEH9                           |                                | 28,917,000.00  |                            | 0.00         |         | 124,222.61    |                           | 124,222.61   |                                 |         |                                       | 124,222.61 |   | 0.00 |   | 28,917,000.00 |
| av1                                 |   |                                                            | 73316PEJ5                           |                                | 90,491,011.00  |                            | 4,817,949.69 |         | 286,479.46    |                           | 5,104,429.15 |                                 |         |                                       | 286,479.46 |   | 0.00 |   | 85,673,061.31 |
| av2                                 |   |                                                            | 73316PEK2                           |                                | 35,079,000.00  |                            | 0.00         |         | 114,445.24    |                           | 114,445.24   |                                 |         |                                       | 114,445.24 |   | 0.00 |   | 35,079,000.00 |
| b1                                  |   |                                                            | 73316PES5                           |                                | 5,525,000.00   |                            | 0.00         |         | 28,172.90     |                           | 28,172.90    |                                 |         |                                       | 28,172.90 |   | 0.00 |   | 5,525,000.00 |
| b2                                  |   |                                                            | 73316PET3                           |                                | 5,525,000.00   |                            | 0.00         |         | 28,172.90     |                           | 28,172.90    |                                 |         |                                       | 28,172.90 |   | 0.00 |   | 5,525,000.00 |
| b3                                  |   |                                                            | 73316PEU0                           |                                | 6,338,000.00   |                            | 0.00         |         | 32,318.52     |                           | 32,318.52    |                                 |         |                                       | 32,318.52 |   | 0.00 |   | 6,338,000.00 |
| m1                                  |   |                                                            | 73316PEL0                           |                                | 30,552,000.00  |                            | 0.00         |         | 106,074.85    |                           | 106,074.85   |                                 |         |                                       | 106,074.85 |   | 0.00 |   | 30,552,000.00 |
| m2                                  |   |                                                            | 73316PEM8                           |                                | 19,826,000.00  |                            | 0.00         |         | 71,709.54     |                           | 71,709.54    |                                 |         |                                       | 71,709.54 |   | 0.00 |   | 19,826,000.00 |
| m3                                  |   |                                                            | 73316PEN6                           |                                | 4,550,000.00   |                            | 0.00         |         | 16,677.01     |                           | 16,677.01    |                                 |         |                                       | 16,677.01 |   | 0.00 |   | 4,550,000.00 |
| m4                                  |   |                                                            | 73316PEP1                           |                                | 5,363,000.00   |                            | 0.00         |         | 21,946.59     |                           | 21,946.59    |                                 |         |                                       | 21,946.59 |   | 0.00 |   | 5,363,000.00 |
| m5                                  |   |                                                            | 73316PEQ9                           |                                | 3,738,000.00   |                            | 0.00         |         | 15,748.40     |                           | 15,748.40    |                                 |         |                                       | 15,748.40 |   | 0.00 |   | 3,738,000.00 |
| m6                                  |   |                                                            | 73316PER7                           |                                | 4,063,000.00   |                            | 0.00         |         | 18,754.13     |                           | 18,754.13    |                                 |         |                                       | 18,754.13 |   | 0.00 |   | 4,063,000.00 |
| r                                   |   |                                                            | n/a                                 |                                | 0.00           |                            | 0.00         |         | 0.00          |                           | 0.00         |                                 |         |                                       | 0.00 |   | 0.00 |   | 0.00 |
| x                                   |   |                                                            | n/a                                 |                                | 320,012,920.99 |                            | 5,804,172.32 |         | 23.55         |                           | 5,804,195.87 |                                 |         |                                       | 23.55 |   | 0.00 |   | 314,208,748.67 |
|                                |   |                                                            |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |   |   |   |   |   |
|                                |   |                                                            | **Payable                  Totals** |                                | 12,291,521.89  |                            | 1,147,309.80 |         | 13,438,831.69 |                           | 0.00         |                                 | 1,147,309.80 |                                       | 0.00 |   | 626,480,133.36 |
|                                |   |                                                            | **Grand                  Totals**   |                                |           | 12,291,521.89                   |         | 1,147,309.80 |          | 13,438,831.69                  |         | 0.00                                 |         | 1,147,309.80                               |   | 0.00 |   | 626,480,133.36 |

----

| Payable                  Date       |   | November                  25, 2005                              |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |
|-------------------------------------|--------|-----------------------------------------------------------------|-------------------------------------|-------------------------------------|----------------|---------------------------------|--------------|--------------|---------------|--------------------------------|--------------|--------------------------------------|--------------|--------------------------------------------|
|                                |   |                                                            |                                |                                |           |                            |         |         |          |                           |         |                                 |
| Client                  38703       |   | Popular                  ABS Mortgage Pass-Through Trust 2005-B |                                |                                |           |                            |         |         |          |                           |
|                                |   |                                                            |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |   |   |   |   |   |
| Pool                  Number Series |   | Cusip                  No.                                      |                                | Beginning                  Prin Bal |           | Principal                  Paid |         | InterestPaid |          | Total                  Distrib |         | Interest                  Adjustment |         | Net                  Interest Distribution |   | Other |   | Ending                  Prin Bal |
|                                |   |                                                            |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |   |   |   |   |   |
| af1                                 |   |                                                            | 73316PED8                           |                                | 30,952,323.38  |                            | 1,504,263.31 |         | 110,544.93    |                           | 1,614,808.24 |                                 |         |                                       | 110,544.93 |   | 0.00 |   | 29,448,060.07 |
| af2                                 |   |                                                            | 73316PEE6                           |                                | 5,850,000.00   |                            | 0.00         |         | 22,181.25     |                           | 22,181.25    |                                 |         |                                       | 22,181.25 |   | 0.00 |   | 5,850,000.00 |
| af3                                 |   |                                                            | 73316PEF3                           |                                | 33,070,000.00  |                            | 0.00         |         | 127,319.50    |                           | 127,319.50   |                                 |         |                                       | 127,319.50 |   | 0.00 |   | 33,070,000.00 |
| af4                                 |   |                                                            | 73316PEG1                           |                                | 7,250,000.00   |                            | 0.00         |         | 29,525.63     |                           | 29,525.63    |                                 |         |                                       | 29,525.63 |   | 0.00 |   | 7,250,000.00 |
| af5                                 |   |                                                            | 73316PEH9                           |                                | 28,917,000.00  |                            | 0.00         |         | 124,222.61    |                           | 124,222.61   |                                 |         |                                       | 124,222.61 |   | 0.00 |   | 28,917,000.00 |
| av1                                 |   |                                                            | 73316PEJ5                           |                                | 85,673,061.31  |                            | 5,042,890.89 |         | 305,240.03    |                           | 5,348,130.92 |                                 |         |                                       | 305,240.03 |   | 0.00 |   | 80,630,170.42 |
| av2                                 |   |                                                            | 73316PEK2                           |                                | 35,079,000.00  |                            | 0.00         |         | 128,605.95    |                           | 128,605.95   |                                 |         |                                       | 128,605.95 |   | 0.00 |   | 35,079,000.00 |
| b1                                  |   |                                                            | 73316PES5                           |                                | 5,525,000.00   |                            | 0.00         |         | 31,103.06     |                           | 31,103.06    |                                 |         |                                       | 31,103.06 |   | 0.00 |   | 5,525,000.00 |
| b2                                  |   |                                                            | 73316PET3                           |                                | 5,525,000.00   |                            | 0.00         |         | 31,103.06     |                           | 31,103.06    |                                 |         |                                       | 31,103.06 |   | 0.00 |   | 5,525,000.00 |
| b3                                  |   |                                                            | 73316PEU0                           |                                | 6,338,000.00   |                            | 0.00         |         | 35,679.86     |                           | 35,679.86    |                                 |         |                                       | 35,679.86 |   | 0.00 |   | 6,338,000.00 |
| m1                                  |   |                                                            | 73316PEL0                           |                                | 30,552,000.00  |                            | 0.00         |         | 118,849.40    |                           | 118,849.40   |                                 |         |                                       | 118,849.40 |   | 0.00 |   | 30,552,000.00 |
| m2                                  |   |                                                            | 73316PEM8                           |                                | 19,826,000.00  |                            | 0.00         |         | 80,197.55     |                           | 80,197.55    |                                 |         |                                       | 80,197.55 |   | 0.00 |   | 19,826,000.00 |
| m3                                  |   |                                                            | 73316PEN6                           |                                | 4,550,000.00   |                            | 0.00         |         | 18,640.15     |                           | 18,640.15    |                                 |         |                                       | 18,640.15 |   | 0.00 |   | 4,550,000.00 |
| m4                                  |   |                                                            | 73316PEP1                           |                                | 5,363,000.00   |                            | 0.00         |         | 24,418.41     |                           | 24,418.41    |                                 |         |                                       | 24,418.41 |   | 0.00 |   | 5,363,000.00 |
| m5                                  |   |                                                            | 73316PEQ9                           |                                | 3,738,000.00   |                            | 0.00         |         | 17,502.41     |                           | 17,502.41    |                                 |         |                                       | 17,502.41 |   | 0.00 |   | 3,738,000.00 |
| m6                                  |   |                                                            | 73316PER7                           |                                | 4,063,000.00   |                            | 0.00         |         | 20,773.50     |                           | 20,773.50    |                                 |         |                                       | 20,773.50 |   | 0.00 |   | 4,063,000.00 |
| r                                   |   |                                                            | n/a                                 |                                | 0.00           |                            | 0.00         |         | 0.00          |                           | 0.00         |                                 |         |                                       | 0.00 |   | 0.00 |   | 0.00 |
| x                                   |   |                                                            | n/a                                 |                                | 314,208,748.67 |                            | 5,976,270.94 |         | 25.53         |                           | 5,976,296.47 |                                 |         |                                       | 25.53 |   | 0.00 |   | 308,232,477.73 |
|                                |   |                                                            |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |   |   |   |   |   |
|                                |   |                                                            | **Payable                  Totals** |                                | 12,523,425.14  |                            | 1,225,932.83 |         | 13,749,357.97 |                           | 0.00         |                                 | 1,225,932.83 |                                       | 0.00 |   | 613,956,708.22 |
|                                |   |                                                            | **Grand                  Totals**   |                                |           | 12,523,425.14                   |         | 1,225,932.83 |          | 13,749,357.97                  |         | 0.00                                 |         | 1,225,932.83                               |   | 0.00 |   | 613,956,708.22 |

----

| Payable                  Date       |   | December                  27, 2005                              |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |
|-------------------------------------|--------|-----------------------------------------------------------------|-------------------------------------|-------------------------------------|----------------|---------------------------------|--------------|--------------|---------------|--------------------------------|--------------|--------------------------------------|--------------|--------------------------------------------|
|                                |   |                                                            |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |
| Client                  38703       |   | Popular                  ABS Mortgage Pass-Through Trust 2005-B |                                |                                |           |                            |         |         |          |                           |
|                                |   |                                                            |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |   |   |   |   |   |
| Pool                  Number Series |   | Cusip                  No.                                      |                                | Beginning                  Prin Bal |           | Principal                  Paid |         | InterestPaid |          | Total                  Distrib |         | Interest                  Adjustment |         | Net                  Interest Distribution |   | Other |   | Ending                  Prin Bal |
|                                |   |                                                            |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |   |   |   |   |   |
| af1                                 |   |                                                            | 73316PED8                           |                                | 29,448,060.07  |                            | 1,093,301.97 |         | 112,589.75    |                           | 1,205,891.72 |                                 |         |                                       | 112,589.75 |   | 0.00 |   | 28,354,758.10 |
| af2                                 |   |                                                            | 73316PEE6                           |                                | 5,850,000.00   |                            | 0.00         |         | 22,181.25     |                           | 22,181.25    |                                 |         |                                       | 22,181.25 |   | 0.00 |   | 5,850,000.00 |
| af3                                 |   |                                                            | 73316PEF3                           |                                | 33,070,000.00  |                            | 0.00         |         | 127,319.50    |                           | 127,319.50   |                                 |         |                                       | 127,319.50 |   | 0.00 |   | 33,070,000.00 |
| af4                                 |   |                                                            | 73316PEG1                           |                                | 7,250,000.00   |                            | 0.00         |         | 29,525.63     |                           | 29,525.63    |                                 |         |                                       | 29,525.63 |   | 0.00 |   | 7,250,000.00 |
| af5                                 |   |                                                            | 73316PEH9                           |                                | 28,917,000.00  |                            | 0.00         |         | 124,222.61    |                           | 124,222.61   |                                 |         |                                       | 124,222.61 |   | 0.00 |   | 28,917,000.00 |
| av1                                 |   |                                                            | 73316PEJ5                           |                                | 80,630,170.42  |                            | 6,337,644.55 |         | 307,559.31    |                           | 6,645,203.86 |                                 |         |                                       | 307,559.31 |   | 0.00 |   | 74,292,525.87 |
| av2                                 |   |                                                            | 73316PEK2                           |                                | 35,079,000.00  |                            | 0.00         |         | 137,548.66    |                           | 137,548.66   |                                 |         |                                       | 137,548.66 |   | 0.00 |   | 35,079,000.00 |
| b1                                  |   |                                                            | 73316PES5                           |                                | 5,525,000.00   |                            | 0.00         |         | 32,861.47     |                           | 32,861.47    |                                 |         |                                       | 32,861.47 |   | 0.00 |   | 5,525,000.00 |
| b2                                  |   |                                                            | 73316PET3                           |                                | 5,525,000.00   |                            | 0.00         |         | 32,861.47     |                           | 32,861.47    |                                 |         |                                       | 32,861.47 |   | 0.00 |   | 5,525,000.00 |
| b3                                  |   |                                                            | 73316PEU0                           |                                | 6,338,000.00   |                            | 0.00         |         | 37,697.02     |                           | 37,697.02    |                                 |         |                                       | 37,697.02 |   | 0.00 |   | 6,338,000.00 |
| m1                                  |   |                                                            | 73316PEL0                           |                                | 30,552,000.00  |                            | 0.00         |         | 126,858.69    |                           | 126,858.69   |                                 |         |                                       | 126,858.69 |   | 0.00 |   | 30,552,000.00 |
| m2                                  |   |                                                            | 73316PEM8                           |                                | 19,826,000.00  |                            | 0.00         |         | 85,494.12     |                           | 85,494.12    |                                 |         |                                       | 85,494.12 |   | 0.00 |   | 19,826,000.00 |
| m3                                  |   |                                                            | 73316PEN6                           |                                | 4,550,000.00   |                            | 0.00         |         | 19,863.28     |                           | 19,863.28    |                                 |         |                                       | 19,863.28 |   | 0.00 |   | 4,550,000.00 |
| m4                                  |   |                                                            | 73316PEP1                           |                                | 5,363,000.00   |                            | 0.00         |         | 25,939.04     |                           | 25,939.04    |                                 |         |                                       | 25,939.04 |   | 0.00 |   | 5,363,000.00 |
| m5                                  |   |                                                            | 73316PEQ9                           |                                | 3,738,000.00   |                            | 0.00         |         | 18,577.86     |                           | 18,577.86    |                                 |         |                                       | 18,577.86 |   | 0.00 |   | 3,738,000.00 |
| m6                                  |   |                                                            | 73316PER7                           |                                | 4,063,000.00   |                            | 0.00         |         | 21,998.89     |                           | 21,998.89    |                                 |         |                                       | 21,998.89 |   | 0.00 |   | 4,063,000.00 |
| r                                   |   |                                                            | n/a                                 |                                | 0.00           |                            | 0.00         |         | 0.00          |                           | 0.00         |                                 |         |                                       | 0.00 |   | 0.00 |   | 0.00 |
| x                                   |   |                                                            | n/a                                 |                                | 308,232,477.73 |                            | 6,927,471.86 |         | 26.25         |                           | 6,927,498.11 |                                 |         |                                       | 26.25 |   | 0.00 |   | 301,305,005.87 |
|                                |   |                                                            |                                |                                |           |                            |         |         |          |                           |         |                                 |         |                                       |   |   |   |   |   |
|                                |   |                                                            | **Payable                  Totals** |                                | 14,358,418.38  |                            | 1,263,124.80 |         | 15,621,543.18 |                           | 0.00         |                                 | 1,263,124.80 |                                       | 0.00 |   | 599,598,289.84 |
|                                |   |                                                            | **Grand                  Totals**   |                                |           | 14,358,418.38                   |         | 1,263,124.80 |          | 15,621,543.18                  |         | 0.00                                 |         | 1,263,124.80                               |   | 0.00 |   | 599,598,289.84 |