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Volta Finance Ltd. Interim / Quarterly Report 2011

Nov 28, 2011

9950_ir_2011-11-28_c0d42801-d8df-4a72-bf88-9d231b966f25.pdf

Interim / Quarterly Report

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Contact on the portfolio composition
Volta Admin Team
[email protected]
Volta Finance Limited
Interim Management Statement
At 28 November 2011
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By obtaining access to and reviewing this interim management statement (“IMS”), you acknowledge and agree to be bound by the following:

This IMS does not constitute or form part of any offer or invitation to sell or issue, or any solicitation of any offer to purchase or subscribe for, any shares or other securities of Volta Finance Limited (the “Company”) whose portfolio is managed by AXA Investment Managers Paris (the “Investment Manager”), or securities of any other entity (together, the “Securities”). Nor shall this IMS or any part of it nor the fact of its distribution or publication (on the Company’s website or otherwise) form the basis of, or be relied on in connection with, any contract or investment decision in relation to the Securities. This IMS does not constitute a recommendation regarding the Securities. The information contained herein is for information purposes only, does not purport to contain all the information that may be required to evaluate the Company or any other entity or their respective financial positions. This IMS speaks only as of its date and neither the Company nor the Investment Manager is under any obligation to update the information contained herein. Certain information and estimates contained herein are originated by or derived from third parties and therefore the accuracy and completeness of such information and estimates has not been verified. It should also be noted that the financial information contained herein has not been audited. No representation or warranty whatsoever, whether express or implied, is given by or on behalf of the Company, the Investment Manager, their affiliates, or their respective directors, officers or employees or any other person as to (a) the accuracy or completeness of the information or (b) the opinions contained in this IMS. None of the Company, the Investment Manager, any of their affiliates, or their respective directors, officers or employees or any other person accepts any liability whatsoever for any such information or opinions. Nothing contained herein shall be relied upon as a promise or representation whether as to past or future performance of the Company, any other entity, any Securities or any asset class in the Company’s portfolio. No statement in this IMS is intended to be nor may be construed as a profit forecast and there can be no assurance that the assumptions described herein, the returns and targets (including without limitation target portfolio composition) indicated herein will be achieved. The valuation of financial assets can vary significantly from the prices that the Company could obtain if it sought to liquidate the positions due to market conditions and general economic environment. Such valuations do not constitute a fairness or similar opinion and should not be regarded as such. They follow the valuation policy of the Company as adapted from time to time in the best interests of the shareholders, taking into account the evolutions and the illiquidity of financial markets.

1

Contact on the portfolio composition Volta Admin Team [email protected]

Comment

Dear Shareholders and Investors,

Over the quarter, from the end of July 2011 to the end of October 2011, the Gross Asset Value (the “GAV”) of Volta Finance Limited (the “Company” or “Volta Finance” or “Volta”) went from €145.3m or €4.72 per share, to €134.4m or €4.36 per share.

During the same period, the Company settled the €5m investment committed at the end of July in one Corporate Credit deal, took the opportunity of a widening of discount margins to purchase eight assets (5 tranches of CLO and 3 Corporate Credit deals) for €8.4m and sold one lower yielding tranche of CLO for €1.3m.

During the quarter, cash flows generated by the Company’s assets, excluding asset sales and principal payments from assets, amounted to €8.9m (non euro amounts being translated in euro using end of month currency rate). This amount could be compared to €7.1m for the most recent comparable 3-month period (from the end of January 2011 to the end of April 2011). The cash generated by the assets, during the quarter under review, is rather significant, close to an annual rate of 26% of Volta’s asset valuation, excluding cash, at the beginning of the period (€137.2m).

As a consequence of the investments and sales made during this period and after taking into account the settlement of some expenses, the cash position in the Company’s accounts went from €8.1m at the end of July 2011 to €3.5m at the end of October 2011. This latest amount excluded €0.8m received for margin calls linked to the currency hedge strategy of the Company. Since the end of October 2011 as a result of some further coupon payments and one investment of €1m, the cash position in the Company has increased to €4.4m at the time of writing.

The decrease in the GAV during the quarter is mainly due to increases in discount margins attached to structured credit products in conjunction with the significant widening of corporate credit spreads. Overall, the decrease in GAV during the 3-month period, bearing in mind the deepening of the euro sovereign crisis and the sharp downward revision in expected growth for OECD economies, could be considered as modest considering the highly leveraged exposure of the Company to underlying credit exposures.

At the time of publishing this statement, considering the pace at which cash flows are generated and the necessity to keep cash available for the next dividend payment, Volta could be considered as fully invested.

MARKET ENVIRONMENT AND LATEST DEVELOPMENTS

From the end of July 2011 to the end of October 2011, the 5y European iTraxx index (series 15) and the 5y iTraxx European Crossover index (series 15) widened significantly from respectively 117 and 438 bps to respectively 160 and 598 bps. During the same period, credit spreads in the US, as illustrated by the 5y CDX main index (series 16), increased from 95 to 116 bps at the end of October 2011. According to the CSFB Leverage Loan Index, the average price for US liquid first lien loans, significantly declined from 94.89% to 92.44%.*

2

Contact on the portfolio composition Volta Admin Team [email protected]

Comment (continued)

VOLTA FINANCE PORTFOLIO

Corporate Credit

Over the quarter, no event of default materially affected the situation of the Corporate Credit holdings. However it should be mentioned that the firstloss positions in Jazz III and ARIA III remain highly sensitive to any credit event that could occur. Considering current market focus, it should be remembered that the first-loss positions in Jazz III and ARIA III are exposed, through CDS, to Republic of Greece for the same percentage (0.5% of their underlying portfolio) and to Seat Pagine Gialle. This last name represents 0.2% of Aria III’s portfolio and 0.85% of Jazz III’s portfolio and seems to have some difficulties refinancing its debt. If such a position was to default it will have a very limited impact on Volta’s GAV as it is almost fully priced in at the end of October. It should be remembered too that the occurrence of such defaults from time to time is part of the normal life of such assets. For example, looking at Aria III, the expected loss rate based on the ratings of the underlying corporate credits in the current portfolio is 0.32% per annum. In fact, ARIA III’s underlying portfolio had recorded no default for the last 3 years (since the Lehman default in September 2008).

Over the quarter, with the deepening of the euro sovereign crisis and the significant widening in corporate credit spreads to which these Corporate Credit positions are highly leveraged, the value of these two first loss positions went from €11m to €7.4m. However they generated €2.5m of interests or coupons during the quarter.

The Corporate Credit holdings that were all together valued at €22.7m at the end of July 2011 generated the equivalent of €2.6m of cash flows during the quarter and were valued at €27.8m as at the end of October 2011 (including €10.3m for the 4 assets settled or purchased during the quarter).

CDO

This bucket that accounted, at the end of July 2011 for 75.3% of the GAV, is composed of residual and mezzanine debt tranches of CLOs. During the quarter, defaults and downgrades in the underlying loan portfolios continued to occur, albeit at a slower pace than in the more recent quarters. On average over-collateralization tests and residual payments of these structures have improved during this quarter relative to the previous one.

At the end of October, from a total of 53 positions in residual or mezzanine debt of CDOs, only one residual position (Carlyle IX) is still unable to pay its coupon due to an over-collateralisation test breach. The 52 other positions are currently paying. No particular event materially affected the situation of these positions.

3

Contact on the portfolio composition Volta Admin Team [email protected]

Comment (continued)

At the end of October the 40 mezzanine debt tranches of CDOs (38 tranches of CLOs, 1 tranche of Emerging Debt CDO and 1 tranche of CDO of ABS), totaling the equivalent of €99.5m of principal amount, were valued at an average price of 59% of par; the 12 classic residual tranches of CLOs, totaling the equivalent of €51.1m of principal amount, were valued at an average price of 62%; the rest of the bucket, one loan fund, for the equivalent of €10.8m of principal amount, was valued at 82% of par.

The positions in mezzanine debt of CLOs and in residual tranches of CLOs have respectively generated the equivalent of €1.2m and €3.6m of interest or coupons during the quarter.

ABS

Promise Mobility, a residual position on a very largely diversified portfolio of small and medium German companies was representing, at the end of October 2011, 96% of this asset class. Over the quarter, nothing special affected this main position but the other investments in this bucket (6 UK non-conforming residual positions) generated €1m of cash flows from an end of July conservative valuation of €0.3m. These cash flows are due to payments of arrears at the underlying mortgages level that are particularly difficult to foresee. These 6 positions were still conservatively valued at €0.2m as of the end of October.

Promise Mobility, which was valued at €4.8m at the end of July 2011, has generated €0.4m of cash flows during the quarter and is valued at €4.9m at the end of October 2011.

The Company considers that opportunities could arise in several structured credit sectors in the current market environment. Amongst others, mezzanine tranches of CLOs and of European ABS as well as tranches of Corporate Credit portfolios could be considered for investments. Potential investments could be made depending on the pace at which market opportunities could be seized and cash is available. The recent widening of discount margins has been seized upon by the Company to invest most of the cash available. Depending on market opportunities, the Company is also in the position to take advantage of current volatility in prices to sell some assets in order to reinvest the sale proceeds on assets representing, at the time of purchase, a better opportunity for the Company.

4

Contact on the portfolio composition Volta Admin Team [email protected]

Comment (continued)

Unless stated otherwise, the figures in this Interim Management Statement are as at end of October 2011 as valuations are available only on a monthly basis with some delays. Between the end of October 2011 and 25 November 2011, the date of publication of this Interim Management Statement, the Company is not aware of any significant event, materially affecting the Company’s financial position or the Company’s controlled undertaking.

  • Index data source: Markit, Bloomberg.

**

This document is for information only and does not constitute an invitation or inducement to acquire shares in Volta Finance. Its circulation may be prohibited in certain jurisdictions and no recipient may circulate copies of this document in breach of such limitations or restrictions.

*

This document is not an offer of securities for sale in the United States. Securities may not be offered or sold in the United States absent registration with the United States Securities and Exchange Commission or an exemption from registration under the U.S. Securities Act of 1933, as amended (the “Securities Act”). Volta Finance has not registered, and does not intend to register, any portion of any offering of its securities in the United States or to conduct a public offering of any securities in the United States.

*

This document is being distributed by Volta Finance Limited in the United Kingdom only to investment professionals falling within article 19(5) of the Financial Services and Market Act 2000 (Financial Promotion) Order 2005 (the “Order”) or high net worth companies and other persons to whom it may lawfully be communicated, falling within article 49(2)(A) to (E) of the Order (“Relevant Persons”). The shares are only available to, and any invitation, offer or agreement to subscribe, purchase or otherwise acquire the shares will be engaged only with, Relevant Persons. Any person who is not a Relevant Person should not act or rely on this document or any of its contents. Past performance cannot be relied on as a guide to future performance.

*

This document contains statements that are, or may deemed to be, "forward-looking statements". These forward-looking statements can be identified by the use of forward-looking terminology, including the terms "believes", "anticipated", "expects", "intends", "is/are expected", "may", "will" or "should". They include the statements regarding the level of the dividend, the current market context and its impact on the long-term return of Volta's investments. By their nature, forward-looking statements involve risks and uncertainties and readers are cautioned that any such forward-looking statements are not guarantees of future performance. Volta Finance's actual results, portfolio composition and performance may differ materially from the impression created by the forward-looking statements. Volta Finance does not undertake any obligation to publicly update or revise forward-looking statements.

Any target information is based on certain assumptions as to future events which may not prove to be realised. Due to the uncertainty surrounding these future events, the targets are not intended to be and should not be regarded as profits or earnings or any other type of forecasts. There can be no assurance that any of these targets will be achieved. In addition, no assurance can be given that the investment objective will be achieved.


5

Gross Asset Value

Contact on the portfolio composition Volta Admin Team [email protected]

At 31.10.11 At 29.07.11 Note Gross Asset Value 134.4 145,3 (GAV – € million) GAV per Share (€) 4.36 4.72 30 801 248 outstanding shares GAV and Share Price History Volta Finance Limited Share Price GAV / Share (source: www.euronext.com) (source: www.voltafinance.com) 11 10 9 8 7 6 5 4 3 2 1 0

6

Generation of interests or coupons

Contact on the portfolio composition Volta Admin Team [email protected]

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6-month rolling amount (in €) of interest or coupons generated by Volta's
assets over the last two years (excluding principal payments)
16 000 000
All assets
14 000 000 Residual of CLO
Corp Credit
CLO Debt
12 000 000
ABS
10 000 000
8 000 000
6 000 000
4 000 000
2 000 00 0
0
nov-09déc-09janv-10févr-10mars-10avr-10mai-10juin-10juil-10août-10sept-10oct-10nov-10déc-10janv-11févr-11mars-11avr-11mai-11juin-11juil-11août-11sept-11oct-11
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7

Contact on the portfolio composition Volta Admin Team [email protected]

Portfolio Composition

Breakdown by Primary Target Asset Class

**Breakdown by Geography ***

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CASH others
Corporate
ABS
Credits
Europe
CDO Equities
Non-UK
USA
CDO Debts
UK
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Asset class At 31.10.11
(€ million)
At 29.07.11
(€ million)
Corporate Credits 27.8 22.7
CDO Debts 58.9 66.8
CDO Equities 39.1 42.6
Asset Backed Securities 5.1 5.1
Cash 3.5 8.1
Region At 31.10.11
(€ million)
At 29.07.11
(€ million)
Europe non-UK 57.5 60.1
UK 1.4 1.5
USA 70.4 77.2
Others 5.1 5.6

* Look through. Includes the geographic exposure gained through the underlying portfolio of Jazz III, Aria II and Aria III. Does not include cash.

8

Volta Finance Portfolio Holdings: Complete List

Contact on the portfolio composition Volta Admin Team [email protected]

Issuer % GAV Primary target
asset class
Description of
investment
Description of underlying
asset
Manager/Servicer Principal
geographical
exposure
ISIN Arranging
Institution
TENNENBAUM OPPORTUNITIES
FUND V
6,57 CDO Residual of CLO High yield bonds and loans Tennenbaum Capital
Partners, LLC
USA NA Wachovia Bank, N.A.
JAZZ III CDO – AB - Junior AAA
debt
5,48 Corporate Credit Mezzanine debt of
Corporate CDO
Majority investment grade
corporate credit
Axa Investment Managers
Paris
USA US47215CAB19 Merrill Lynch
International
ARIA CDO III (tranche 0%-3%) 3,90 Corporate Credit Bespoke CDO
tranche
Majority investment grade
corporate credit
Axa Investment Managers
Paris
USA XS0375442307 JP Morgan
Bank Capital Opportunity Fund 3,71 Corporate Credit Mezzanine Tranche
of CSO

Majority investment grade
corporate credit
Axa Investment Managers
Paris
Europe non-UK AXA IMP
PROMISE MOBILITY 2006-1 3,65 ABS Residual of ABS German SME first loss IKB Europe non-UK NA Deutsche Bank
NORTHWOODS CAPITAL LIMITED 3,20 CDO Residual of CLO Broadly syndicated loans Angelo Gordon USA USG6666RAB18 JP Morgan
BATALLION CLO LT- EQUITY 2,99 CDO Residual of CLO Broadly syndicated loans Brigade Capital
Management
USA USG08887AA27 Deutsche Bank
MCDONNELL LOAN
OPPORTUNITY LTD
2,84 CDO Mezzanine debt of
CLO
Broadly syndicated loans McDonnell Investment Mgt
LLC

USA
USG6016MAA11 Deutsche Bank
GOLDEN TREE LOAN
OPPORTUNITIES
2,80 CDO Residual of CLO Broadly syndicated loans Golden Tree USA USG39607AC37 Deutsche Bank
BATALLION CLO LTD – E - BB debt 2,59 CDO Mezzanine debt of
CLO
Broadly syndicated loans Brigade Capital
Management
USA USG08889AF79 Deutsche Bank
WASATCH CLO LTD 2,56 CDO Residual of CLO Broadly syndicated loans Invesco USA USG94608AB57 JP Morgan
Boyne Valley 1X – C1 - A debt 2,21 CDO Mezzanine debt of
CLO
Broadly syndicated loans GSO Blackstone Europe non-UK XS0235642971 JP Morgan
CHEYNE CREDIT OPP. DO – BBB
debt
2,21 CDO Mezzanine debt of
CLO
Broadly syndicated loans Nomura Europe non-UK XS0243225728 Cheyne Capital
Management Ltd
ADAGIO III CLO – E -BB debt 2,17 CDO Mezzanine debt of
CLO
Broadly syndicated loans Axa Investment Managers
Paris
Europe non-UK XS0262683971 Lehman Brothers
SANDS POINT FUNDING LTD 1,92 CDO Residual of CLO Middle market loans Guggenheim USA USG7800DAA93 Deutsche Bank
Cadenza 1,88 Corporate Credit Mezzanine Tranche
of CSO

Majority investment grade
corporate credit
Axa Investment Managers
Paris
Europe non-UK XS0287257280 UBS
LIGHTPOINT CLO V, LTD 1,81 CDO Residual of CLO Broadly syndicated loans Lightpoint USA USG5487GAG31 Credit Suisse
ICE 1 Emerg CLO- A3 – AA Debt 1,80 CDO Mezzanine debt of
CLO
Emerging Debt ICE Canyon LLC Other USG4746PAD09 CitiGroup
Madison Park Funding E - BB debt 1,78 CDO Mezzanine debt of
CLO
Broadly syndicated loans Credit Suisse Alternative
Capital
USA USG5744QAA34 Merrill Lynch
OAK HILL EUROPEAN CREDIT
PARTNERS PLC
1,76 CDO Mezzanine debt of
CLO
Broadly syndicated loans Oak Hill Europe non-UK XS0300349379 Deutsche Bank
JAZZ III CDO (IRELAND) P.L.C. 1,64 Corporate Credit Residual of
Corporate CDO
Majority investment grade
corporate credit
Axa Investment Managers
Paris
USA XS0263617374 /
XS0263615675
Merrill Lynch
International

9

Volta Finance Portfolio Holdings: Complete List (ctd.)

Contact on the portfolio composition Volta Admin Team [email protected]

Issuer % GAV Primary target
asset class
Description of
investment
Description of underlying
asset
Manager/Servicer Principal
geographical
exposure
ISIN Arranging
Institution
PGAEA 2007 - 1A - AAA Debt 1,63 CDO Mezzanine debt of
CDO
European ABS Investec EUR XS0287257280 Bear Stearns
GALAXY VII CLO LTD 1,57 CDO Residual of CLO Broadly syndicated loans AIG USA USG25796AB20 Morgan Stanley
LIGHTPOINT PAN EUROPEAN
CLO PLC
1,56 CDO Residual of CLO Broadly syndicated loans Lightpoint Europe XS0282169803 Credit Suisse
Dryden XVII - Junior AAA Debt 1,55 Corporate Credit Senior Tranche of
CSO
Majority investment grade
corporate credit
Prudential IM USA USG7546RAP40 UBS
ORYX 1X – D – BBB Debt 1,46 CDO Mezzanine debt of
CLO
Broadly syndicated loans AXA IM Europe non-UK XS0230415373 UBS
Limerock 1A – D –BB Debt 1,37 CDO Mezzanine debt of
CLO
Broadly syndicated loans Invesco USA US532623AH83 Credit Suisse
LightPoint CLO V – C – BBB Debt 1,36 CDO Mezzanine debt of
CLO
Broadly syndicated loans Lightpoint USA USG5487GAD00 Credit Suisse
Start 2010-6X A 1,32 Corporate Credit Mezzanine Tranche
of CSO

Majority investment grade
corporate credit
Standard Chartered USA XS0562803758 Standard Chartered
BATALLION CLO LTD – D - BBB
debt
1,32 CDO Mezzanine debt of
CLO
Broadly syndicated loans Brigade Capital
Management
USA US071322AE14 Deutsche Bank
DUANE STREET CLO – D1 - BBB
debt
1,22 CDO Mezzanine debt of
CLO
Broadly syndicated loans Dimaio Capital USA US26358BAL27 Morgan Stanley
PRELUDE 1,19 CDO Residual of CLO Broadly syndicated loans AXA IM Paris USA XS0213954802 Wachovia Bank N.A.
Centurion 10 – E - BB debt 1,19 CDO Mezzanine debt of
CLO
Broadly syndicated loans River Source Investments
LLC
USA US15132PAA12 Morgan Stanley
OAK HILL EUROPEAN CREDIT
PARTNERS PLC
1,16 CDO Residual of CLO Broadly syndicated loans Oak Hill Europe non-UK XS0300349700 Deutsche Bank
SIERA 2006-2X - B2L - BB Debt 1,15 CDO Mezzanine debt of
CLO
Broadly syndicated loans Apidos Capital
Management
USA XS0276546065 Bear Stearns
LAURELIN – D1 – BBB debt 1,15 CDO Mezzanine debt of
CLO
Broadly syndicated loans Golden Tree Asset
Management LP
Europe non-UK XS0305010711 Barclays Capital
Tara Hill 1X - III - BBB Debt 1,10 CDO Mezzanine debt of
CLO
Broadly syndicated loans GSO Blackstone Europe non-UK XS0122499931 Morgan Stanley
CARLYLE HY PART IX 1,07 CDO Residual of CLO Broadly syndicated loans Carlyle USA KYG1908R1048 Lehman Brothers
LFE IV – S4 – BBB-Debt 1,04 CDO Mezzanine debt of
CLO
Broadly syndicated loans BNP Paribas Europe non-UK XS0269248398 BNP Paribas
Harvest IV – C - A debt 0,97 CDO Mezzanine debt of
CLO
Broadly syndicated loans Mizuho Corporate Bank Europe non-UK XS0189775249 Merrill Lynch
H1776 CLO – D - BBB debt 0,92 CDO Mezzanine debt of
CLO
Broadly syndicated loans W.R.Huff Asset
Management
USA US81806PAE07 Lehman Brothers
Clare Island 1X IV - B - BB debt 0,90 CDO Mezzanine debt of
CLO
Broadly syndicated loans GSO Blackstone Europe non-UK XS0143896875 Morgan Stanley

10

Volta Finance Portfolio Holdings: Complete List (ctd.)

Contact on the portfolio composition Volta Admin Team [email protected]

Issuer % GAV Primary target
asset class
Description of
investment
Description of underlying
asset
Manager/Servicer Principal
geographical
exposure
ISIN Arranging
Institution
Black Diamond 2006 1X - E - BB
Debt
0,87 CDO Mezzanine debt of
CLO
Broadly syndicated loans Black Diamond Capital
Management LLC
USA XS0282504280 Bear Stearns
Apidos 2006 3 – C – BBB debt 0,84 CDO Mezzanine debt of
CLO
Broadly syndicated loans Apidos Capital
Management
USA US03761KAG31 Morgan Stanley
ADAGIO III CLO – C - A debt 0,84 CDO Mezzanine debt of
CLO
Broadly syndicated loans Axa Investment Managers
Paris
Europe non-UK XS0262682148 Lehman Brothers
EURO GALAXY CLO BV – E – BB
debt
0,80 CDO Mezzanine debt of
CLO
Broadly syndicated loans AIG Global Investments Europe non-UK US29871UAG31 Morgan Stanley
Corsair 06/30/2015 0,76 Corporate Credit Mezzanine Tranche
of CSO

Majority investment grade
corporate credit
JP Morgan USA XS0280348573 JP Morgan
ALPSTAR CLO 2 PLC – E - BB debt 0,70 CDO Mezzanine debt of
CLO
Broadly syndicated loans Alpstar Management Europe non-UK XS0291723079 Bank of America
ADAGIO II CLO – D1 - BBB debt 0,60 CDO Mezzanine debt of
CLO
Broadly syndicated loans Axa Investment Managers
Paris
Europe non-UK XS0237058424 Merrill Lynch
International
GALAXY VIII CLO LTD – E – BB
Debt
0,57 CDO Mezzanine debt of
CLO
Broadly syndicated loans AIG USA US36317KAA51 Morgan Stanley
Tara Hill 1X - IV - BB- Debt 0,56 CDO Mezzanine debt of
CLO
Broadly syndicated loans AIB Capital Markets plc Europe non-UK XS0122500027 Morgan Stanley
Skellig Rock 2006 1X - C - A Debt 0,50 CDO Mezzanine debt of
CDO
Broadly syndicated loans GSO Blackstone EUR XS0273474444 JP Morgan
Apidos CDO - E - BB Debt 0,49 CDO Mezzanine debt of
CLO
Broadly syndicated loans Apidos Capital
Management
USA US03761NAA00 Morgan Stanley
Black Rock SISC 2004-1A - D1 - BB 0,45 CDO Mezzanine debt of
CLO
Broadly syndicated loans BlackRock USA US09249DAA19 JP Morgan
JAZZ III CDO (IRELAND) P.L.C. –
CA - A debt
0,41 Corporate Credit Mezzanine debt of
Corporate CDO
Majority investment grade
corporate credit
AXA Investment Managers
Paris

USA
XS0262646697 Merrill Lynch
International
ATRIUM CDO – D1 - BB Debt 0,41 CDO Mezzanine debt of
CLO
Broadly syndicated loans CSAS USA US049629AF50 CSFB
Century CDO 2007 – C - BBB Debt 0,40 CDO Mezzanine debt of
CLO
Broadly syndicated loans Lightpoint USA US15134UAA88 Credit Suisse
Regent Park 1X - E - BB 0,39 CDO Mezzanine debt of
CLO
Broadly syndicated loans GSO Blackstone EUR XS0268111126 JP Morgan
COLTS 2007 1 - D - BBB Debt 0,29 CDO Mezzanine debt of
CLO
Middle Market loans Structured Asset
Investors, LLC
USA USG23108AD83 Wachovia Bank N.A.
Denali Capital VI 0,29 CDO Residual of CLO Broadly syndicated loans Denali Capital LLC USA US24821MAB46 JP Morgan
Octagon IP XI – D - BB debt 0,27 CDO Mezzanine debt of
CLO
Broadly syndicated loans Octagon Investment
Partners
USA USG67245AF09 Citigroup / GS
Leopard CLO BV – BB Debt 0,22 CDO Mezzanine debt of
CLO
Broadly syndicated loans M&G Investment
Management Ltd
Europe non-UK XS0251752472 RBS
BLACK DIAMOND CLO LTD - 2005-
2X E1
0,19 CDO Mezzanine debt of
Corporate CDO
Broadly syndicated loans Black Diamond Capital
Management LLC
USA XS0232465202 Bear Stearns

11

Contact on the portfolio composition Volta Admin Team [email protected]

Volta Finance Portfolio Holdings: Complete List (ctd.)

Issuer % GAV Primary target
asset class
Description of
investment
Description of underlying
asset
Manager/Servicer Principal
geographical
exposure
ISIN Arranging
Institution
EUROSAIL 2006-1 PLC 0,11 ABS Residual of ABS UK non-conforming RMBS SPML United Kingdom NA Lehman Brothers
ALBA 2007-1 PLC 0,02 ABS Residual of ABS UK non-conforming RMBS Oakwood United Kingdom NA Credit Suisse
ALBA 2006-2 PLC 0,01 ABS Residual of ABS UK non-conforming RMBS Oakwood United Kingdom NA Credit Suisse
ALBA 2006-1 PLC 0,01 ABS Residual of ABS UK non-conforming RMBS Oakwood United Kingdom NA Credit Suisse
RMAC 2007-NS1 0,00 ABS Residual of ABS UK non-conforming RMBS GMAC-RFC United Kingdom NA HSBC - RBS
NEWGATE FUNDING PLC 2006-2 0,00 ABS Residual of ABS UK non-conforming RMBS Mortgage Plc United Kingdom NA Merrill Lynch
International

12

Contact on the portfolio composition Volta Admin Team [email protected]

Asset Class Analysis

Asset Class Number of Positions
at 31/10/11
Average Position Size (K€)
at 31/10/11
Corporate Credit 9 3,085
CDO Debt 40 1,472
CDO Equity 13 3,009
ABS 7 728

13

Contact on the portfolio composition Volta Admin Team [email protected]

About Volta Finance Ltd

Volta Finance Limited is incorporated in Guernsey under the Companies (Guernsey) Laws, 1994 to 1996 (as amended) and listed on Euronext Amsterdam. Its investment objectives are to preserve capital and to provide a stable stream of income to its shareholders through dividends. For this purpose, it pursues a multiasset investment strategy targeting various underlying assets. The assets that the Company may invest in either directly or indirectly include, but are not limited to: corporate credits; sovereign and quasi-sovereign debt; residential mortgage loans; automobile loans. Volta Finance Limited’s basic approach to its underlying assets is through vehicles and arrangements that provide leveraged exposure to some of those underlying assets.

Volta Finance Limited has appointed AXA Investment Managers Paris, an investment management company with a division specialised in structured credit, for the investment management of all its assets.

Asset-Backed Securities Corporate Credits The Company's initial focus in this area is on residual income positions of assetInvestment grade, sub-investment grade and unrated credits. These may include backed securities, although the Company may also invest in debt tranches of ABS. industrial companies as well as financial institutions (such as banks), among others. The Company uses the term ""corporate credits'' to refer both to cash obligations (bonds or loans) of corporate or other commercial borrowers and to synthetic arrangements (such as credit default swaps) referencing these entities. CDOs The Company's focus in this area is on acquiring or creating leveraged exposure to The Company intends to invest in the securities of collateralised debt obligations, diversified portfolios of these credits (e.g., through bespoke collateralised swap collateralised loan obligations (CLO), collateralised synthetic obligations and similar obligations ("CSOs'')). The Company includes in this Primary Target Asset Class leveraged investment vehicles (collectively "CDOs''). cash and synthetic CDOs/CSOs that have corporate credits a majority of which are investment grade. The Company's focus in this Primary Target Asset Class is through residual income or mezzanine debt positions of CLOs actively managed.

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