# EDGAR Filing Document

**Accession Number:** 0001536850
**File Stem:** 0001999371-26-000583
**Filing Date:** 2026-1
**Character Count:** 21129
**Document Hash:** 356753ca122027b057215044a51fd4d1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001999371-26-000583.hdr.sgml**: 20260109

**ACCESSION NUMBER**: 0001999371-26-000583

**CONFORMED SUBMISSION TYPE**: ABS-15G

**PUBLIC DOCUMENT COUNT**: 5

**CONFORMED PERIOD OF REPORT**: 20260109

**ITEM INFORMATION**: Findings and Conclusions of the Third Party Due Diligence Provider Obtained by the Issuer

**FILED AS OF DATE**: 20260109

**DATE AS OF CHANGE**: 20260109

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Commercial mortgages

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bank of America Europe Designated Activity Co
- **CENTRAL INDEX KEY:** 0001536850

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L2
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00821
- **FILM NUMBER:** 26522572

**BUSINESS ADDRESS:**
- **STREET 1:** CENTRAL PARK
- **STREET 2:** LEOPARDSTOWN
- **CITY:** DUBLIN
- **STATE:** L2
- **ZIP:** 18
- **BUSINESS PHONE:** 44.20.7996.8738

**MAIL ADDRESS:**
- **STREET 1:** MLFC MAIN 2 KING EDWARD ST
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** EC1A 1HQ

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Bank of America Europe Bank Designated Activity Co
- **DATE OF NAME CHANGE:** 20201103

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Bank of America Merrill Lynch International Bank Designated Activity Co
- **DATE OF NAME CHANGE:** 20171204

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Merrill Lynch International Bank Designated Activity Co
- **DATE OF NAME CHANGE:** 20160808
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bank of America Europe Designated Activity Co
- **CENTRAL INDEX KEY:** 0001536850

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L2
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act

**BUSINESS ADDRESS:**
- **STREET 1:** CENTRAL PARK
- **STREET 2:** LEOPARDSTOWN
- **CITY:** DUBLIN
- **STATE:** L2
- **ZIP:** 18
- **BUSINESS PHONE:** 44.20.7996.8738

**MAIL ADDRESS:**
- **STREET 1:** MLFC MAIN 2 KING EDWARD ST
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** EC1A 1HQ

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Bank of America Europe Bank Designated Activity Co
- **DATE OF NAME CHANGE:** 20201103

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Bank of America Merrill Lynch International Bank Designated Activity Co
- **DATE OF NAME CHANGE:** 20171204

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Merrill Lynch International Bank Designated Activity Co
- **DATE OF NAME CHANGE:** 20160808
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bank of America Europe Designated Activity Co
- **CENTRAL INDEX KEY:** 0001536850

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L2
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00821

**BUSINESS ADDRESS:**
- **STREET 1:** CENTRAL PARK
- **STREET 2:** LEOPARDSTOWN
- **CITY:** DUBLIN
- **STATE:** L2
- **ZIP:** 18
- **BUSINESS PHONE:** 44.20.7996.8738

**MAIL ADDRESS:**
- **STREET 1:** MLFC MAIN 2 KING EDWARD ST
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** EC1A 1HQ

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Bank of America Europe Bank Designated Activity Co
- **DATE OF NAME CHANGE:** 20201103

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Bank of America Merrill Lynch International Bank Designated Activity Co
- **DATE OF NAME CHANGE:** 20171204

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Merrill Lynch International Bank Designated Activity Co
- **DATE OF NAME CHANGE:** 20160808

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION<br> Washington, D.C. 20549**

<br> **FORM ABS-15G<br>ASSET-BACKED SECURITIZER<br> REPORT PURSUANT TO SECTION 15G OF<br> THE SECURITIES EXCHANGE ACT OF 1934**

**<u>SIRIUS LOGISTICS 2026-1 UK DAC</u>**

Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:

☐ Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period______________ to _________________

Date of Report (Date of filing) __________________

Commission File Number of securitizer: __________________

Central Index Key Number of securitizer:__________________

Name and telephone number, including area code, of the person<br> to contact in connection with this filing.

Indicate by check mark whether the securitizer has no activity to report for the initial period pursuant to Rule 15Ga-1(c)(l) [ ]

Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i) [ ]

Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii) [ ]

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;☒ Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

Central Index Key Number of depositor: <u>Not applicable</u>

SIRIUS LOGISTICS 2026-1 UK DAC

(Exact name of issuing entity as specified in its charter)

Central Index Key Number of sponsor: <u>0001536850</u>

Central Index Key Number of issuing entity (if applicable): <u>Not applicable</u>

Central Index Key Number of underwriter (if applicable): <u>Not applicable</u>

Andrew Horton, Managing Director, +44 (0) 207 996 8499

Name and telephone number, including area code, of the person<br> to contact in connection with this filing.

**INFORMATION TO BE INCLUDED IN THE REPORT**

**FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS**

**Item 2.01 Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Issuer**

The disclosures required by Rule 15Ga-2 (17 CFR 240.15Ga-2) are attached as an Exhibit to this Form ABS-15G. Please see the Exhibit Index for the related information.

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

BANK OF AMERICA EUROPE DAC

By:

/s/ Andrew Horton

Name:

Andrew Horton

Title:

Managing Director

Date: January 9, 2026

**EXHIBIT INDEX**

<u>Exhibit Number</u>

99.1 – [Independent Accountant's Report on Applying Asset Agreed-Upon Procedures](ex99-1.htm)

## Exhibit 99.1

Bank of America Europe Designated Activity Co ABS-15G

**EX-99.1**

---

| | |
|:---|:---|
| ![](ex991001.jpg) | Deloitte LLP<br> 2 New Street Square<br> London<br> EC4A 3BZ<br>Phone: +44 (0)20 7936 3000<br> Fax: +44 (0)20 7583 1198<br> www.deloitte.co.uk |

---

Independent Accountant's Report on Applying Asset Agreed Upon Procedures

The Board of Directors of

**Sirius Logistics 2026-1 UK Designated Activity Company**

10 Earlsfort Terrace

Dublin 2

Dublin

D02 T380

(the "**Issuer**")

**Merrill Lynch International**

2 King Edward Street

London

EC1A 1HQ

United Kingdom

("**BofA Securities**")

**Standard Chartered Bank**

1 Basinghall Avenue

London

EC2V 5DD

United Kingdom

("**Standard Chartered Bank**")

**Wells Fargo Securities International Limited**

33 King William Street

London

EC4R 9AT

United Kingdom

("**Wells Fargo Securities**", and together with **BofA Securities** and **Standard Chartered Bank**, the **Co-Arrangers** and **Joint Lead Managers**)

and the Managers (as defined in the Engagement Letter)

7 January 2026

Dear Sirs/Madams,

**PROPOSED ISSUE BY SIRIUS LOGISTICS 2026-1 UK DESIGNATED ACTIVITY COMPANY OF COMMERCIAL MORTGAGE-BACKED FLOATING RATE NOTES (the "Issue")**

We have performed the procedures enumerated below on certain commercial leases (the "Loan Pool"), which were agreed to by the Issuer, the Co-Arrangers, the Joint Lead Managers and the Managers (as defined in the Engagement Letter). The procedures were performed to assist you in evaluating the validity of certain characteristics of the Loan Pool. This agreed upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The appropriateness of these procedures is solely the responsibility of the Issuer, the Co-Arrangers, the Joint Lead Managers and the Managers. Consequently, we make no representation regarding the appropriateness of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 1 New Street Square, London, EC4A 3HQ, United Kingdom.

Deloitte LLP is the United Kingdom affiliate of Deloitte NSE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"). DTTL and each of its member firms are legally separate and independent entities. DTTL and Deloitte NSE LLP do not provide services to clients. Please see www.deloitte.com/about to learn more about our global network of member firms.© 2026 Deloitte LLP. All rights reserved.

![](ex991002.jpg)

This report (the "Asset Agreed Upon Procedures Report") is addressed to the Board of Directors of the Issuer, the Co-Arrangers, the Joint Lead Managers and the Managers identified in the Engagement Letter who have agreed to participate in the proposed Issue.

These procedures were established with the Issuer and the appropriateness of the procedures is solely the responsibility of the Issuer, the Co-Arrangers, the Joint Lead Managers and the Managers as discussed above. The Issuer shall be solely responsible for providing accurate and complete information requested by Deloitte necessary to perform the procedures. Deloitte has no responsibility for the accuracy or completeness of the information provided by or on behalf of the Issuer, even if Deloitte had reason to know or should have known of such inaccuracy or incompleteness.

The procedures that we performed and our findings are as follows:

**1.** **Scope of our work and factual findings** 

The procedures performed were as defined in Appendix 3 of the Engagement Letter (the "Agreed Upon Procedures").

The Issuer provided us with a data file 'Sirius Datatape Final.xlsx' (the "Tenant Level Pool Run") containing information for 1,230 units in the Loan Pool as at 30 April 2025 (the "Tenant Level Cut-off Date").

We were requested by the Issuer, the Co-Arrangers and the Joint Lead Managers to perform the Agreed Upon Procedures on the top 75% of in-place rental income which represented 234 tenant units (the "Sample" and the "Sample Pool").

We have carried out the Agreed Upon Procedures on the Sample Pool during the period 12 August to 13 November 2025.

The procedures we have undertaken, set out in paragraphs 2.1 to 2.6 under the pool Agreed Upon Procedures section below, has been limited to confirming that the selected attribute from the Sample Pool information relating to the Tenant Level Pool Run agreed to the original loan documentation or copies thereof provided to us in the loan file. We are entitled to assume that the loan documentation is correct and we have not sought to independently verify this information. The loan documentation used in these Agreed Upon Procedures was the lease agreement, rent review memorandum and screenshots of the Yardi system received from the servicer of the leases (together, the "lease documentation").

**2.** **Pool Agreed Upon Procedures** 

For each loan in the Sample Pool, we carried out the following Agreed Upon Procedures.

For the purposes of this report, the failure of a single attribute is termed an error.

2.1. Tenant
name

For each tenant unit in the Sample Pool, we confirmed whether the tenant name shown on the Sample Pool substantially agreed to that shown on the lease documentation. Substantially agreed is defined as being able to identify the tenant name in the lease documentation where spelling errors had occurred. We found that the tenant name shown on the Sample Pool substantially agreed to the lease documentation, except for 2 cases.

---

| | | |
|:---|:---|:---|
| **Asset ID** | **Unit ID** | **Description of exception** |
| A1735 | 852 | Sample Pool = Rubies Masquerade Company (UK) Limited; lease documentation = Kammac Limited |
| A1936 | 1144 | Lease was terminated prior to cut-off date |

---

![](ex991002.jpg)

2.2. In-Place
Rental Income

For each tenant unit in the Sample Pool, we confirmed whether the In-Place Rental Income per annum shown on the Sample Pool per unit or on a roll-up level agreed, to within +/- 0.2%, to that shown on the lease documentation. We found that the In-Place Rental Income per annum shown on the Sample per unit or on a roll-up level agreed, to within +/- 0.2%, to the lease documentation, except for 9 cases. The In-Place Rental Income figures are the headline rent figures exclusive of any outstanding incentives or rent-free periods.

---

| | | |
|:---|:---|:---|
| **Asset ID** | **Unit ID** | **Description of exception** |
| A1438 | 656 | Sample Pool = £134,500.00; lease documentation = £201,935.00 |
| A1442 | 229 | Sample Pool = £300,000.00; lease documentation = £177,450.00 |
| A1735 | 852 | Sample pool = £1,020,420; lease documentation =£765,315 |
| A1782 | 700 | Sample Pool = £116,036.95; lease documentation = £75,080 |
| A1949 | 391 | Sample Pool = £765,969.00; lease documentation = £781,274.50 |
| A1936 | 1144 | Lease was terminated prior to cut-off date |
| A1922 | 503 | Sample Pool = £92,000; lease documentation = £82,420 |
| A1931 | 900 | Sample Pool = £81,300; lease documentation = £60,175 |
| A1782 | 701 | Sample Pool = £77,775; lease documentation = £50,100 |

---

2.3. Lease
Start Date

For each tenant unit in the Sample Pool, we confirmed whether the lease start date shown on the Sample Pool agreed, to within +/- 31 days, to that shown on the lease documentation. We found that the lease start date shown on the Sample Pool agreed, to within +/- 31 days, to the lease documentation, except for 5 cases.

---

| | | |
|:---|:---|:---|
| **Asset ID** | **Unit ID** | **Description of exception** |
| A1664 | 964 | Sample Pool = 13/12/2014; lease documentation = 13/02/2014 |
| A1735 | 852 | Sample Pool = 29/05/2025; lease documentation = 26/10/2020 |
| A1936 | 1144 | Lease was terminated prior to cut-off date |
| A1470 | 938 | Sample Pool = 06/01/2019; lease documentation = 08/01/2018 |
| A1782 | 701 | Sample Pool = 30/07/2021; lease documentation = 25/03/2019 |

---

2.4. Lease
Break Date

For each tenant unit in the Sample Pool, we confirmed whether the lease break date shown on the Sample Pool agreed, to within +/- 31 days, to that shown on the lease documentation. We found that the lease break date shown on the Sample Pool agreed, to within +/- 31 days, to the lease documentation, except for 7 cases.

---

| | | |
|:---|:---|:---|
| **Asset ID** | **Unit ID** | **Description of exception** |
| A1438 | 656 | Sample Pool = 0; lease documentation = 15/09/2027 |
| A1442 | 229 | Sample Pool = 14/12/2028; lease documentation = " " |
| A1735 | 852 | Sample Pool = 0; lease documentation = 26/10/2025 |
| A1783 | 599 | Sample Pool = 0; lease documentation = 24/05/2026 |
| A1919 | 1052 | Sample Pool = 04/03/2026; lease documentation = 04/03/2028 |
| A1782 | 702 & 703 | Sample Pool = 30/12/2032; lease documentation = 31/12/2027 |
| A1782 | 701 | Sample Pool = 08/05/2028; lease documentation =" " |

---

2.5. Lease
Expiry Date

For each tenant unit in the Sample Pool, we confirmed whether the lease expiry date shown on the Sample Pool agreed, to within +/- 31 days, to that shown on the lease documentation. We found that the lease expiry date shown on the Sample Pool agreed, to within +/- 31 days, to the lease documentation, except for 10 cases.

![](ex991002.jpg)

---

| | | |
|:---|:---|:---|
| **Asset ID** | **Unit ID** | **Description of exception** |
| A1438 | 656 | Sample Pool = 15/09/2025; lease documentation = 15/09/2029 |
| A1442 | 229 | Sample Pool = 14/06/2030; lease documentation = 21/05/2025 |
| A1530 | 1067 | Sample Pool = 16/06/2026; lease documentation = 16/06/2025 |
| A1630 | 498 | Sample Pool = 23/11/2025; lease documentation = 22/11/2030 |
| A1735 | 852 | Sample Pool = 29/05/2035; lease documentation = 25/10/2030 |
| A1924 | 187 | Sample Pool = 30/08/2025; lease documentation = 30/04/2024 |
| A1936 | 1144 | Lease was terminated prior to cut-off date |
| A1926 | 563 | Sample Pool = 23/06/2025; lease documentation = 23/06/2024 |
| A1782 | 701 | Sample Pool = 08/05/2030; lease documentation = 24/03/2029 |
| A1925 | 148 | Sample Pool = 27/02/2026; lease documentation = 27/02/2025 |

---

2.6. Rent
Review Date

For each tenant unit in the Sample Pool, we confirmed whether the rent review date shown on the Sample Pool agreed, to within +/- 31 days, to that shown on the lease documentation. We found that the rent review date shown on the Sample Pool agreed, to within +/- 31 days, to that shown on the lease documentation, except for 10 cases.

---

| | | |
|:---|:---|:---|
| **Asset ID** | **Unit ID** | **Description of exception** |
| A1438 | 656 | Sample Pool = 0; lease documentation = 15/09/2027 |
| A1520 | 659 | Sample Pool = 25/03/2025; lease documentation = 06/11/2025 |
| A1630 | 498 | Sample Pool = 0; lease documentation = 23/11/2025 |
| A1666 | 196 | Sample Pool = 0; lease documentation = 01/05/2028 |
| A1735 | 852 | Sample Pool = 29/05/2040; lease documentation = 26/10/2025 |
| A1739 | 646 | Sample Pool = 0; lease documentation = 06/01/2026 |
| A1936 | 1150 | Sample Pool = 07/11/2027; lease documentation = 07/01/2027 |
| A1936 | 1144 | Lease was terminated prior to cut-off date |
| A1931 | 900 | Sample Pool = 29/06/2040; lease documentation = " " |
| A1933 | 265 | Sample Pool = 28/08/2024; lease documentation = " " |

---

**3.** **Scope of this Asset Agreed Upon Procedures Report** 

The scope of our work in preparing this Asset Agreed Upon Procedures Report was limited solely to those procedures set out above. We were not engaged to and did not conduct an audit the objective of which would be the expression of an opinion on the matters subject to the procedures described above. Accordingly, we do not express any opinion or overall conclusion on the procedures we have performed. You are responsible for determining whether the scope of our work specified is sufficient for your purposes and we make no representation regarding the appropriateness of these procedures for your purposes. If we were to perform additional procedures, other matters might come to our attention that would be reported to you.

This Asset Agreed Upon Procedures Report should not be taken to supplant any other enquiries and procedures that may be necessary to satisfy the requirements of the recipients of this Asset Agreed Upon Procedures Report.

This Asset Agreed Upon Procedures Report has been prepared for use in connection with the offering of securities inside of the United States and in accordance with United States attestation standards established by the American Institute of Certified Public Accountants and not in accordance with United Kingdom or other professional standards. This Asset Agreed Upon Procedures Report is only intended to be relied on in connection with any obligations or responsibilities in connection with the Issue that you may have under any legislation, regulations and/or rule of law under United States federal or state securities law. We accept no responsibility to, and deny any liability to, any person or in any way arising from or in connection with the use of this Asset Agreed Upon Procedures Report in connection with any offering of securities outside the United States.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**4.** **Use of this Asset Agreed Upon Procedures Report** 

Subject to the terms specified in in our Engagement Letter dated 10 December 2025, this Asset Agreed Upon Procedures Report is provided solely for the private information and use of the Issuer, the Co-Arrangers, the Joint Lead Managers and the Managers and is not intended to be and should not be used by anyone other than the Issuer, the Co-Arrangers, the Joint Lead Managers and the Managers. This Agreed Upon Procedures Report should not be included in any publicly filed or publicly available document nor should this Agreed Upon Procedures Report, the services performed hereunder, or Deloitte's engagement hereunder be referred to in any publicly filed or publicly available document, in each case, except under the terms specified in our Engagement Letter. For the avoidance of doubt, the Co-Arrangers, the Joint Lead Managers and the Managers are being provided with the Asset Agreed Upon Procedures Report in their capacity as addressees and not the engaging party.

![](ex991002.jpg)

If you have any questions or would like to discuss the content of this Asset Agreed Upon Procedures Report please do not hesitate to contact James Brighton on 020 7303 6333.

Yours truly,

![](ex991003.jpg)

**Deloitte LLP**