| Payable                  Date |   |   |   | December                  27, 2005                                               |
|-------------------------------|--------|--------|--------|----------------------------------------------------------------------------------|
|                          |   |   |   |                                                                             |
| Client                        |   | 42030  |   | Popular                  ABS Mortgage Pass-Through Trust                  2005-D |

| Pool                  Number Series |   | Cusip                  No.          |   | Beginning                  Prin Bal |   | Principal                  Paid |   | Interest                  Paid |   | Total                  Distrib |   | Interest                  Adjustment |   | Net                  Interest Distribution |   | Other          |   | Ending                  Prin Bal |
|-------------------------------------|--------|-------------------------------------|--------|-------------------------------------|--------|---------------------------------|--------|--------------------------------|--------|--------------------------------|--------|--------------------------------------|--------|--------------------------------------------|--------|----------------|--------|----------------------------------|
|                                |   |                                |   |                                |   |                            |   |                           |   |                           |   |                                 |   |                                       |   |           |   |                             |
| a1                                  |   | 73316PHK9                           |   | 138,712,000.00                      |   | 6,675,170.86                    |   | 619,695.86                     |   | 7,294,866.72                   |   |                                 |   | 619,695.86                                 |   | 0.00           |   | 132,036,829.14                   |
| a2                                  |   | 73316PHL7                           |   | 5,404,000.00                        |   | 0.00                            |   | 23,372.30                      |   | 23,372.30                      |   |                                 |   | 23,372.30                                  |   | 0.00           |   | 5,404,000.00                     |
| a3                                  |   | 73316PHM5                           |   | 42,491,000.00                       |   | 0.00                            |   | 189,084.95                     |   | 189,084.95                     |   |                                 |   | 189,084.95                                 |   | 0.00           |   | 42,491,000.00                    |
| a4                                  |   | 73316PHN3                           |   | 8,788,000.00                        |   | 0.00                            |   | 41,274.31                      |   | 41,274.31                      |   |                                 |   | 41,274.31                                  |   | 0.00           |   | 8,788,000.00                     |
| a5                                  |   | 73316PHP8                           |   | 22,698,000.00                       |   | 0.00                            |   | 112,827.98                     |   | 112,827.98                     |   |                                 |   | 112,827.98                                 |   | 0.00           |   | 22,698,000.00                    |
| a6                                  |   | 73316PHQ6                           |   | 12,000,000.00                       |   | 0.00                            |   | 55,870.00                      |   | 55,870.00                      |   |                                 |   | 55,870.00                                  |   | 0.00           |   | 12,000,000.00                    |
| b1                                  |   | 73316PHX1                           |   | 2,990,000.00                        |   | 0.00                            |   | 14,508.98                      |   | 14,508.98                      |   |                                 |   | 14,508.98                                  |   | 0.00           |   | 2,990,000.00                     |
| b2                                  |   | 73316PHY9                           |   | 2,093,000.00                        |   | 0.00                            |   | 10,156.28                      |   | 10,156.28                      |   |                                 |   | 10,156.28                                  |   | 0.00           |   | 2,093,000.00                     |
| b3                                  |   | 73316PHZ6                           |   | 2,990,000.00                        |   | 0.00                            |   | 14,508.98                      |   | 14,508.98                      |   |                                 |   | 14,508.98                                  |   | 0.00           |   | 2,990,000.00                     |
| b4                                  |   | 73316PJA9                           |   | 4,784,000.00                        |   | 0.00                            |   | 23,214.36                      |   | 23,214.36                      |   |                                 |   | 23,214.36                                  |   | 0.00           |   | 4,784,000.00                     |
| m1                                  |   | 73316PHR4                           |   | 21,828,000.00                       |   | 0.00                            |   | 105,865.80                     |   | 105,865.80                     |   |                                 |   | 105,865.80                                 |   | 0.00           |   | 21,828,000.00                    |
| m2                                  |   | 73316PHS2                           |   | 17,343,000.00                       |   | 0.00                            |   | 89,836.74                      |   | 89,836.74                      |   |                                 |   | 89,836.74                                  |   | 0.00           |   | 17,343,000.00                    |
| m3                                  |   | 73316PHT0                           |   | 3,588,000.00                        |   | 0.00                            |   | 13,293.54                      |   | 13,293.54                      |   |                                 |   | 13,293.54                                  |   | 0.00           |   | 3,588,000.00                     |
| m4                                  |   | 73316PHU7                           |   | 4,485,000.00                        |   | 0.00                            |   | 18,904.27                      |   | 18,904.27                      |   |                                 |   | 18,904.27                                  |   | 0.00           |   | 4,485,000.00                     |
| m5                                  |   | 73316PHV5                           |   | 3,140,000.00                        |   | 0.00                            |   | 14,177.10                      |   | 14,177.10                      |   |                                 |   | 14,177.10                                  |   | 0.00           |   | 3,140,000.00                     |
| m6                                  |   | 73316PHW3                           |   | 2,990,000.00                        |   | 0.00                            |   | 14,508.98                      |   | 14,508.98                      |   |                                 |   | 14,508.98                                  |   | 0.00           |   | 2,990,000.00                     |
| r                                   |   | N/A                                 |   | 0.00                                |   | 0.00                            |   | 0.00                           |   | 0.00                           |   |                                 |   | 0.00                                       |   | 0.00           |   | 0.00                             |
| x                                   |   | N/A                                 |   | 299,015,120.93                      |   | 6,368,201.51                    |   | 0.00                           |   | 6,368,201.51                   |   |                                 |   | 0.00                                       |   | 0.00           |   | 292,646,919.42                   |
|                                |   |                                |   |                                |   |                            |   |                           |   |                           |   |                                 |   |                                       |   |           |   |                             |
|                                |   | **Payable                  Totals** |   | 13,043,372.37                       |   | 1,361,100.43                    |   | 14,404,472.80                  |   | 0.00                           |   | 1,361,100.43                         |   | 0.00                                       |   | 582,295,748.56 |
|                                |   | **Grand                  Totals**   |   | 13,043,372.37                       |   | 1,361,100.43                    |   | 14,404,472.80                  |   | 0.00                           |   | 1,361,100.43                         |   | 0.00                                       |   | 582,295,748.56 |

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