Question $2$In Australia, a securitisation program must have:A$.$ a specifically created SPV$,$ which is resident in Australia and which is not required to provide data to the Australian Prudential Regulation Authority $($APRA$)$B$.$ a specifically created SPV$,$ which may or may not be resident in Australia and which is not required to provide data to the Australian Securities and Investments Commission $($ASIC$)$ under the Financial Statistics $($Collection of Data$)$ ActC. specifically selected assets $($e$.$g$.$ mortgages, receivables, etc.$)$ backing its liabilities in the form of debt securitiesD$.$ a specifically created SPV$,$ which is resident in Australia, which is not required to provide data to the Australian Prudential Regulation Authority and have specifically selected assets $($e$.$g$.$ mortgages, receivables, etc.$)$ backing its liabilities in the form of debt securities