Significant obligor
(k) Significant obligor means any of the following: (1) An obligor or a group of affiliated obligors on any pool asset or group of pool assets if such pool asset or group of pool assets represents 10% or more of the asset pool. (2) A single property or group of related properties securing a pool asset or a group of pool assets if such pool asset or group of pool assets represents 10% or more of the asset pool. (3) A lessee or group of affiliated lessees if the related lease or group of leases represents 10% or more of the asset pool.