Esla S.A. is a special purpose vehicle incorporated as a public limited liability company (société anonyme) on 27 March 2018 under the laws of the Grand Duchy of Luxembourg and qualifying as a securitisation company (société de titrisation) in accordance with the Luxembourg securitisation law of 22 March 2004, as amended. The company was registered with the Luxembourg Register of Commerce and Companies (Registre de commerce et des sociétés) under number B223135. VAT LU30213771.

Esla S.A. was established for the purpose of acting as a multi-compartment issuer of asset-backed securities and currently operates under a Limited Recourse Secured Debt Issuance Programme.