asset-backed securitiesmeans non-equity securities which either:
equivalent third country marketmeans a third country market which has been deemed equivalent to a regulated market in accordance with the requirements set out in third and fourth subparagraphs of Article 25(4) of Directive 2014/65/EU of the European Parliament and of the Council;
profit estimatemeans a profit forecast for a financial period which has expired and for which results have not yet been published;
profit forecastmeans a statement that expressly or by implication indicates a figure or a minimum or maximum figure for the likely level of profits or losses for current or future financial periods, or contains data from which a calculation of such a figure for future profits or losses can be made, even if no particular figure is mentioned and the word ‘profit’ is not used;
significant gross changemeans a variation of more than 25 % to one or more indicators of the size of the issuer’s business;