WFS FINANCIAL 2000-B OWNER TRUST
8-K, EX-21.1, 2000-09-01
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<PAGE>   1


                        WFS FINANCIAL 2000-B OWNER TRUST
                          Statement to Securityholders
                 for Master Service Report Date of July 31, 2000
                    for Distribution Date of August 20, 2000
                                    Class A-1
<TABLE>
<CAPTION>

===================================================================================================================================
===================================================================================================================================


<S>                                                                                                   <C>               <C>
Original Principal Balance                                                                            182,000,000.00



                                                                                                                         PER $1000
                                                                                                                         ORIG PRIN
AGGREGATE BALANCES:                                                                                       TOTALS          BALANCE

                           Aggregate Unpaid Principal Balance as of Prior Distribution Date           182,000,000.00    1000.000000

                           Aggregate Unpaid Principal Balance as of Current Distribution Date         100,929,842.85     554.559576

                                                                              Pool Factor                  0.554560

PRINCIPAL DISTRIBUTABLE AMOUNT:

                           Principal Distributable Amount                            81,070,157.15                       445.440424


                                 Plus: Prior Principal Carryover Shortfall                    0.00                         0.000000
                                 Less: Current Principal Carryover Shortfall                  0.00                         0.000000
                                                                                ------------------


                           Total Principal Distributable Amount                                        81,070,157.15     445.440424


INTEREST DISTRIBUTABLE AMOUNT:

                           Interest Distributable Amount                              2,829,645.00                        15.547500

                                 Plus: Prior Interest Carryover Shortfall                     0.00                         0.000000
                                 Less: Current Interest Carryover Shortfall                   0.00                         0.000000
                                                                                ------------------

                           Total Interest Distributable  Amount                                         2,829,645.00      15.547500


                                                                                                                         PER $1000
                                                                                                                         AGGREGATE
AGGREGATE SECURITY RELATED INFORMATION:                                                                                ORIG PRIN BAL

                           Aggregate Scheduled Balance                              918,929,842.85                       935.183437

                           Servicing Fee                                              3,035,602.00                         2.047015

                           Spread Account                                            43,811,805.16                        37.909259
                           Net Change in Spread Account                              13,811,805.16                              n/a

                           Note Percentage                                             100.000000%                              n/a

                           Certificate Percentage                                        0.000000%                              n/a

===================================================================================================================================
===================================================================================================================================
</TABLE>




<PAGE>   2


                        WFS FINANCIAL 2000-B OWNER TRUST
                          Statement to Securityholders
                 for Master Service Report Date of July 31, 2000
                    for Distribution Date of August 20, 2000
                                    Class A-2
<TABLE>
<CAPTION>

===================================================================================================================================
===================================================================================================================================


<S>                                                                                                  <C>               <C>
Original Principal Balance                                                                           273,000,000.00



                                                                                                                        PER $1000
                                                                                                                        ORIG PRIN
AGGREGATE BALANCES:                                                                                          TOTALS      BALANCE

                           Aggregate Unpaid Principal Balance as of Prior Distribution Date          273,000,000.00    1000.000000

                           Aggregate Unpaid Principal Balance as of Current Distribution Date        273,000,000.00    1000.000000

                                                                              Pool Factor                  1.000000

PRINCIPAL DISTRIBUTABLE AMOUNT:

                           Principal Distributable Amount                                   0.00                          0.000000


                                 Plus: Prior Principal Carryover Shortfall                  0.00                          0.000000
                                 Less: Current Principal Carryover Shortfall                0.00                          0.000000
                                                                               ------------------


                           Total Principal Distributable Amount                                                0.00       0.000000


INTEREST DISTRIBUTABLE AMOUNT:

                           Interest Distributable Amount                            4,550,000.00                          16.666667

                                 Plus: Prior Interest Carryover Shortfall                   0.00                           0.000000
                                 Less: Current Interest Carryover Shortfall                 0.00                           0.000000
                                                                               ------------------

                           Total Interest Distributable  Amount                                         4,550,000.00      16.666667


                                                                                                                        PER $1000
                                                                                                                        AGGREGATE
AGGREGATE SECURITY RELATED INFORMATION:                                                                               ORIG PRIN BAL

                           Aggregate Scheduled Balance                            918,929,842.85                         935.183437

                           Servicing Fee                                            3,035,602.00                           2.047015

                           Spread Account                                          43,811,805.16                          37.909259
                           Net Change in Spread Account                            13,811,805.16                                n/a

                           Note Percentage                                           100.000000%                                n/a

                           Certificate Percentage                                      0.000000%                                n/a







===================================================================================================================================
===================================================================================================================================
</TABLE>




<PAGE>   3


                        WFS FINANCIAL 2000-B OWNER TRUST
                          Statement to Securityholders
                 for Master Service Report Date of July 31, 2000
                    for Distribution Date of August 20, 2000
                                    Class A-3
<TABLE>
<CAPTION>

===================================================================================================================================
===================================================================================================================================


<S>                                                                                                  <C>               <C>
Original Principal Balance                                                                           324,000,000.00



                                                                                                                         PER $1000
                                                                                                                         ORIG PRIN
AGGREGATE BALANCES:                                                                                          TOTALS       BALANCE

                           Aggregate Unpaid Principal Balance as of Prior Distribution Date          324,000,000.00    1000.000000

                           Aggregate Unpaid Principal Balance as of Current Distribution Date        324,000,000.00    1000.000000

                                                                              Pool Factor                  1.000000

PRINCIPAL DISTRIBUTABLE AMOUNT:

                           Principal Distributable Amount                                   0.00                          0.000000


                                 Plus: Prior Principal Carryover Shortfall                  0.00                          0.000000
                                 Less: Current Principal Carryover Shortfall                0.00                          0.000000
                                                                                 ----------------


                           Total Principal Distributable Amount                                                0.00       0.000000


INTEREST DISTRIBUTABLE AMOUNT:

                           Interest Distributable Amount                            5,580,000.00                         17.222222

                                 Plus: Prior Interest Carryover Shortfall                   0.00                          0.000000
                                 Less: Current Interest Carryover Shortfall                 0.00                          0.000000
                                                                                 ----------------

                           Total Interest Distributable  Amount                                         5,580,000.00     17.222222


                                                                                                                        PER $1000
                                                                                                                        AGGREGATE
AGGREGATE SECURITY RELATED INFORMATION:                                                                               ORIG PRIN BAL

                           Aggregate Scheduled Balance                            918,929,842.85                        935.183437

                           Servicing Fee                                            3,035,602.00                          2.047015

                           Spread Account                                          43,811,805.16                         37.909259
                           Net Change in Spread Account                            13,811,805.16                               n/a

                           Note Percentage                                           100.000000%                               n/a

                           Certificate Percentage                                      0.000000%                               n/a







===================================================================================================================================
===================================================================================================================================
</TABLE>




<PAGE>   4


                        WFS FINANCIAL 2000-B OWNER TRUST
                          Statement to Securityholders
                 for Master Service Report Date of July 31, 2000
                    for Distribution Date of August 20, 2000
                                    Class A-4
<TABLE>
<CAPTION>

===================================================================================================================================
===================================================================================================================================


<S>                                                                                                 <C>                <C>
Original Principal Balance                                                                          166,000,000.00



                                                                                                                        PER $1000
                                                                                                                        ORIG PRIN
AGGREGATE BALANCES:                                                                                         TOTALS       BALANCE

                           Aggregate Unpaid Principal Balance as of Prior Distribution Date         166,000,000.00     1000.000000

                           Aggregate Unpaid Principal Balance as of Current Distribution Date       166,000,000.00     1000.000000

                                                                              Pool Factor                 1.000000

PRINCIPAL DISTRIBUTABLE AMOUNT:

                           Principal Distributable Amount                                  0.00                           0.000000


                                 Plus: Prior Principal Carryover Shortfall                 0.00                           0.000000
                                 Less: Current Principal Carryover Shortfall               0.00                           0.000000
                                                                                ----------------


                           Total Principal Distributable Amount                                               0.00        0.000000


INTEREST DISTRIBUTABLE AMOUNT:

                           Interest Distributable Amount                           2,892,088.89                          17.422222

                                 Plus: Prior Interest Carryover Shortfall                  0.00                           0.000000
                                 Less: Current Interest Carryover Shortfall                0.00                           0.000000
                                                                                ----------------

                           Total Interest Distributable  Amount                                       2,892,088.89       17.422222


                                                                                                                        PER $1000
                                                                                                                        AGGREGATE
AGGREGATE SECURITY RELATED INFORMATION:                                                                               ORIG PRIN BAL

                           Aggregate Scheduled Balance                           918,929,842.85                         935.183437

                           Servicing Fee                                           3,035,602.00                           2.047015

                           Spread Account                                         43,811,805.16                          37.909259
                           Net Change in Spread Account                           13,811,805.16                                n/a

                           Note Percentage                                          100.000000%                                n/a

                           Certificate Percentage                                     0.000000%                                n/a







===================================================================================================================================
===================================================================================================================================
</TABLE>



<PAGE>   5


                        WFS FINANCIAL 2000-B OWNER TRUST
                          Statement to Securityholders
                 for Master Service Report Date of July 31, 2000
                    for Distribution Date of August 20, 2000
                                       B-1
<TABLE>
<CAPTION>

===================================================================================================================================
===================================================================================================================================


<S>                                                                                                 <C>               <C>
Original Principal Balance                                                                          55,000,000.00



                                                                                                                       PER $1000
                                                                                                                       ORIG PRIN
AGGREGATE BALANCES:                                                                                        TOTALS       BALANCE

                           Aggregate Unpaid Principal Balance as of prior Distribution Date         55,000,000.00     1000.000000

                           Aggregate Unpaid Principal Balance as of current Distribution Date       55,000,000.00     1000.000000

                                                                              Pool Factor                1.000000

PRINCIPAL DISTRIBUTABLE AMOUNT:

                           Principal Distributable Amount                                 0.00                           0.000000


                                 Plus: Prior Principal Carryover Shortfall                0.00                           0.000000
                                 Less: Current Principal Carryover Shortfall              0.00                           0.000000
                                                                                ---------------


                           Total Principal Distributable Amount                                              0.00        0.000000


INTEREST DISTRIBUTABLE AMOUNT:

                           Interest Distributable Amount                            992,322.22                          18.042222

                                 Plus: Prior Interest Carryover Shortfall                 0.00                           0.000000
                                 Less: Current Interest Carryover Shortfall               0.00                           0.000000
                                                                                ---------------

                           Total Interest Distributable  Amount                                        992,322.22       18.042222


                                                                                                                        PER $1000
                                                                                                                        AGGREGATE
AGGREGATE SECURITY RELATED INFORMATION:                                                                               ORIG PRIN BAL

                           Aggregate Scheduled Balance                          918,929,842.85                         935.183437

                           Servicing Fee                                          3,035,602.00                           2.047015

                           Spread Account                                        43,811,805.16                          37.909259
                           Net Change in  Spread Account                         13,811,805.16                                n/a

                           Note Percentage                                         100.000000%                                n/a

                           Certificate Percentage                                    0.000000%                                n/a

===================================================================================================================================
===================================================================================================================================
</TABLE>



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