WFS FINANCIAL 2000-C OWNER TRUST
8-K, EX-21.2, 2000-12-04
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<PAGE>   1


[WFS FINANCIAL  LOGO]


                        WFS FINANCIAL 2000-C OWNER TRUST
                           Distribution Date Statement
               for Master Service Report Date of October 31, 2000
                   for Distribution Date of November 20, 2000


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



<TABLE>
<CAPTION>
COLLECTIONS                                                                                                          DOLLARS
<S>                                                                         <C>                <C>                <C>
Payments received                                                                                                 137,755,034.39
                               Plus:
                                      Servicer Advances                                          1,037,483.10
                                      Reimbursement of holds                                       303,902.95
                                                                                               --------------
                                                                                                                    1,341,386.05
                               Less:
                                      Reimbursement Advances
                                      Funds deposited in Holds Account                            (294,537.02)
                                                                                                  (787,831.69)
                                                                                               -------------
                                                                                                                   (1,082,368.71)
                                                                                                                  --------------

Total Funds Available for Distribution                                                                            138,014,051.73
                                                                                                                  ==============



DISTRIBUTIONS


                      Servicing Fee                                                              4,234,114.00
                      Trustee and Other Fees                                                         3,759.14
                      Other Miscellaneous Payments                                                       0.00
                                                                                               --------------
                                                                                                                    4,237,873.14

                      Note Interest Distributable Amount - Class A-1          4,505,938.67
                      Note Interest Distributable Amount - Class A-2          6,076,891.11
                      Note Interest Distributable Amount - Class A-3          8,879,527.22
                      Note Interest Distributable Amount - Class A-4          6,178,150.00
                                                                            --------------

Total Interest Distribution                                                                     25,640,507.00



                      Note Principal Distributable Amount - Class A-1       104,871,209.06

                      Note Principal Distributable Amount - Class A-3
                      through A-4                                                     0.00
                                                                            --------------

Total Principal Distribution                                                                   104,871,209.06
                                                                                               --------------

Total Principal and Interest Distribution                                                                         130,511,716.06

                      Letter of Credit Fee                                                                            245,277.08

                      Spread Account Deposit                                                                        3,019,185.45
                                                                                                                  --------------

Total Distributions                                                                                               138,014,051.73
                                                                                                                  ==============
</TABLE>

<PAGE>   2


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

                        WFS FINANCIAL 2000-C OWNER TRUST
                           Distribution Date Statement
               for Master Service Report Date of October 31, 2000
                   for Distribution Date of November 20, 2000

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

PORTFOLIO DATA:

<TABLE>
<CAPTION>
                                                                              # of loans
<S>                                                                            <C>            <C>               <C>
    Beginning Security Balance                                                      97,355                      1,390,000,000.00
    Less:                      Scheduled Principal Balance                               0     (52,573,217.83)
                               Full Prepayments                                     (3,921)    (45,841,544.57)
                               Partial Prepayments                                       0               0.00
                               Liquidations                                           (482)     (6,456,446.66)
                                                                                               --------------
                                                                                                                 (104,871,209.06)
                                                                                                                ----------------

    Ending Security Balance                                                         92,952                      1,285,128,790.94
                                                                                                                ================

OTHER RELATED INFORMATION:

Spread Account

                      Funded Amount:

                               Beginning Balance                                                         0.00
                               Deposits                                                          3,019,185.45
                               Reductions                                                                  --
                                                                                               --------------
                               Ending Balance                                                                       3,019,185.45

                      Letter of Credit:

                               Beginning Balance                                                41,700,000.00
                               Reductions                                                                0.00
                                                                                               --------------
                               Ending Balance                                                                      41,700,000.00
                                                                                                                ----------------

                      Total Spread Account                                                                         44,719,185.45
                                                                                                                ================

Modified Accounts:
                      Principal Balance                                                                  0.00%              0.00
                      Scheduled Balance                                                                  0.00%              0.00

Servicer Advances
                      Beginning Unreimbursed Advances:                                                   0.00
                      New Advances                                                               1,037,483.10
                      Advances Reimbursed                                                         (294,537.02)
                                                                                               --------------
                      Ending Unreimbursed Advances:                                                                   742,946.08

Holding Account:
                      Beginning Balance                                                                  0.00
                      Funds Deposited                                                              787,831.69
                      Withdrawal to Collection Account                                            (303,902.95)
                                                                                               --------------
                      Ending Balance                                                                                  483,928.74
</TABLE>


<TABLE>
<CAPTION>
Net Charge-Off Data:                                                          # of loans
<S>                                                                          <C>              <C>                  <C>
                      Charge-Offs                                                      365       2,052,381.74
                      Recoveries                                                      (126)       (311,257.62)
                                                                                               --------------
                      Net Charge-Offs                                                  239                          1,741,124.12
</TABLE>


<TABLE>
<CAPTION>
Delinquencies ( P&I):                                                         # of loans
<S>                                                                           <C>              <C>                 <C>
   30-59 Days                                                                         1346      17,103,667.24
   60-89 Days                                                                          361       4,692,817.12
   90-119 Days                                                                         115       1,415,760.26
   120 days and over                                                                     2          25,929.31

Repossessions                                                                           89         762,979.14

Contracts Repurchased (pursuant to Sect. 3.02, 4.07, or 9.01
of the Sale and Servicing Agreement)                                                     0                                  0.00

Charge-Off Percentage                                                                                                       1.51%
Delinquency Percentage                                                                                                      0.27%

WAC                                                                                                                      15.0667%
WAM                                                                                                                       58.205
====================================================================================================================================
</TABLE>

<PAGE>   3


                        WFS FINANCIAL 2000-C OWNER TRUST
                           Distribution Date Statement
               for Master Service Report Date of October 31, 2000
                   for Distribution Date of November 20, 2000

<TABLE>
<CAPTION>
===================================================================================================================================
                            BEGINNING                      PRIOR       CURRENT                      REMAINING         TOTAL
             ORIGINAL      OUTSTANDING                    PRINCIPAL   PRINCIPAL                    OUTSTANDING      PRINCIPAL
            PRINCIPAL       PRINCIPAL     PRINCIPAL       CARRYOVER   CARRYOVER     PRINCIPAL       PRINCIPAL      AND INTEREST
CLASSES      BALANCE         BALANCE     DISTRIBUTABLE    SHORTFALL   SHORTFALL    DISTRIBUTION      BALANCE       DISTRIBUTION
===================================================================================================================================
<S>    <C>              <C>              <C>              <C>         <C>         <C>            <C>              <C>
A-1      247,000,000.00   247,000,000.00 104,871,209.06      0.00        0.00     104,871,209.06   142,128,790.94 109,377,147.73

A-2      332,000,000.00   332,000,000.00           0.00      0.00        0.00               0.00   332,000,000.00   6,076,891.11

A-3      481,000,000.00   481,000,000.00           0.00      0.00        0.00               0.00   481,000,000.00   8,879,527.22

A-4      330,000,000.00   330,000,000.00           0.00      0.00        0.00               0.00   330,000,000.00   6,178,150.00

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

TOTAL  1,390,000,000.00 1,390,000,000.00 104,871,209.06      0.00        0.00     104,871,209.06 1,285,128,790.94 130,511,716.06

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


<TABLE>
<CAPTION>
===================================================================================================================================
                                          PRIOR      CURRENT
                                        INTEREST     INTEREST                        DEFICIENCY       POLICY
   NOTE    INTEREST      CALCULATED     CARRYOVER    CARRYOVER        INTEREST         CLAIM          CLAIM
  CLASSES    RATE         INTEREST      SHORTFALL    SHORTFALL      DISTRIBUTION       AMOUNT         AMOUNT
===================================================================================================================================
<S>        <C>          <C>             <C>          <C>            <C>              <C>              <C>
A-1         6.841%      4,505,938.67      0.00         0.00         4,505,938.67         0.00          0.00

A-2          7.01%      6,076,891.11      0.00         0.00         6,076,891.11         0.00          0.00

A-3          7.07%      8,879,527.22      0.00         0.00         8,879,527.22         0.00          0.00

A-4          7.17%      6,178,150.00      0.00         0.00         6,178,150.00         0.00          0.00
====================================================================================================================================

                                                                                         0.00          0.00

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

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

                                                                                    Note Percentage  100.00%
====================================================================================================================================
TOTAL                  25,640,507.00      0.00         0.00        25,640,507.00
====================================================================================================================================
</TABLE>



<PAGE>   4

                        WFS FINANCIAL 2000-C OWNER TRUST
                  Delinquent Contracts Two or More P&I Payments
                           at End of Collateral Period
                 Under Section 4.09 (b) (v) of Service Agreement
               for Master Service Report Date of October 31, 2000

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

<TABLE>
<CAPTION>
  ACCOUNT                MONTHLY             SCHEDULED              MATURITY
  NUMBERS                  P&I                BALANCE                 DATE
------------------------------------------------------------------------------
<S>                   <C>                   <C>                   <C>
 470183947                265.14              4,065.27            11/08/2001
1500004973                346.22              3,242.18            12/15/2000
1660005675                393.79              1,287.04            12/19/2000
1760004007                354.29                894.02            12/20/2000
1870002076                353.37              6,011.56            12/13/2001
1910001528                405.45              1,211.05            12/17/2000
5769003216                371.74             13,127.75            01/01/2005
5780011499                401.98             13,810.62            06/13/2004
5780011920                364.97              7,148.96            06/28/2002
5780012841                389.53             13,965.73            07/20/2004
5780014360                375.16                694.83            07/22/2003
5780015158                333.68             16,047.27            09/12/2005
5780021635                364.15             14,341.94            03/08/2005
5780023434                339.25             11,655.46            11/18/2004
5780023484                384.08             13,875.37            11/18/2004
5780023761                488.08             19,100.32            06/02/2005
5780024156                467.92             18,440.78            05/29/2005
5780024529                322.21             11,188.41            12/08/2004
5780024610                408.01             17,335.18            05/22/2005
5780024631                252.82              4,499.39            05/26/2005
5780024857                390.47             16,417.01            05/30/2005
5780024997                329.10              9,320.64            11/29/2003
5780025126                378.21             14,852.43            12/25/2004
5780025300                418.95             16,932.44            06/23/2005
5780026027                245.27              7,397.93            12/16/2003
5780026073                550.44             25,700.69            07/16/2006
5836002891                325.40             11,199.09            06/12/2004
5836007809                391.58             12,959.76            09/17/2004
5836008671                377.23             13,131.98            04/30/2005
5836008824                397.98             17,286.67            11/30/2005
5836008972                407.46             18,709.88            05/25/2006
5836009508                414.41             12,966.30            06/20/2004
5836009683                495.23             22,685.01            07/28/2006
5880004052                330.44             12,846.17            03/06/2005
5880004095                302.24             11,386.47            03/17/2005
5880004544                437.95             16,181.01            04/25/2005
5880005010                512.29             18,852.46            05/25/2005
5880005090                307.41             10,859.50            05/30/2005
5880005116                188.76              6,790.85            05/19/2005
5880005211                295.13              9,722.43            05/22/2004
5880005357                214.29              7,894.00            11/01/2004
5880005371                389.69             13,246.26            12/10/2004
5880005392                299.18             12,633.78            06/13/2005
5880005605                396.96             15,265.00            06/29/2005
5880005662                275.38             10,348.42            06/27/2005
5880005852                461.99             21,999.00            07/26/2006
5880006081                183.22              3,600.00            07/21/2002
5940002879                247.69              6,822.82            05/15/2003
5940004136                416.93             11,833.02            07/12/2003
5940005769                407.67             14,741.19            11/20/2004
5940006864                226.84              7,636.38            02/17/2005
5940007482                351.62             12,873.33            03/20/2005
5940007905                208.91              6,169.49            09/29/2003
5940008262                283.05              9,519.68            05/10/2004
5940008394                220.72              8,339.73            05/23/2005
5940008775                285.65             11,839.89            06/16/2005
5940009006                305.34             12,827.18            07/11/2005
5940009047                409.93             15,680.56            07/29/2005
7655012854                384.44             14,000.98            06/15/2004
                                                                    </TABLE>

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

<PAGE>   5

                        WFS FINANCIAL 2000-C OWNER TRUST
                  Delinquent Contracts Two or More P&I Payments
                           at End of Collateral Period
                 Under Section 4.09 (b) (v) of Service Agreement
               for Master Service Report Date of October 31, 2000

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

<TABLE>
<CAPTION>
  ACCOUNT                MONTHLY             SCHEDULED              MATURITY
  NUMBERS                  P&I                BALANCE                 DATE
------------------------------------------------------------------------------
<S>                   <C>                   <C>                   <C>
7655013548                361.84             14,857.00            01/16/2005
7655020356                368.97             13,707.97            03/20/2005
7655020698                455.42             17,631.28            03/20/2005
7655020977                287.76              8,164.31            10/12/2003
7655021465                493.69             19,763.66            04/12/2005
7655021747                523.03             23,572.25            04/15/2006
7655022416                348.39             10,649.49            11/04/2003
7655022444                366.67             14,285.15            05/05/2005
7655022513                240.81              9,902.07            04/26/2005
7655022699                384.26             17,232.09            05/17/2006
7655022863                173.27              6,619.65            05/15/2005
7655023163                412.55             16,314.11            05/28/2005
7655023440                283.05              8,311.25            12/26/2003
7655023892                501.44             20,004.11            01/13/2006
7655024035                450.71             18,215.12            06/29/2005
7655024218                557.63             21,103.76            07/14/2005
7690001548                260.40              9,272.37            06/10/2004
7690003270                360.52             12,341.06            02/10/2005
7690003607                650.79             28,935.70            02/25/2006
7690003713                405.74             13,049.36            03/03/2004
7690003761                540.89             18,969.79            03/06/2005
7690004414                594.60             25,857.42            05/29/2006
7690004484                352.87             14,997.51            06/02/2005
7690004568                415.46             16,227.78            06/17/2005
7690004641                288.79             12,222.87            06/14/2005
7690004831                337.79             13,121.41            07/14/2005
7690005074                353.01             17,136.56            07/20/2006
7710007289                462.39             17,699.47            03/08/2005
7710008332                360.94             14,068.77            04/27/2005
7750001672                336.82             11,436.36            06/19/2004
7750002241                310.05              8,651.63            10/08/2003
7750002370                371.61             13,083.59            11/14/2004
7750003908                379.99             14,631.35            05/24/2005
7750004022                689.41             30,002.26            06/06/2006
7760003764                335.64             13,392.52            06/21/2005
7760003863                349.44             11,898.14            06/04/2004
7760004299                342.60             12,281.37            07/06/2004
7760006768                324.09             13,165.99            12/20/2004
7760007110                262.89              7,878.03            01/22/2004
7760008237                429.76             18,454.11            03/30/2006
7760008917                482.73             20,781.76            10/24/2005
7760008974                456.88             16,298.16            05/18/2005
7760009053                369.68             14,163.09            05/16/2005
7760009217                387.10             18,199.81            05/15/2006
7760009349                458.69             20,501.66            05/13/2006
7760009745                376.91             16,828.07            06/16/2006
7760009945                539.40             25,994.88            05/21/2006
7760010175                250.00              9,782.64            07/11/2005
7760010186                354.25                242.59            06/24/2006
7760010614                359.71             12,229.35            01/21/2005
7770002523                484.13             17,387.83            10/23/2004
7770004143                477.69             19,171.48            04/20/2005
7770004333                537.04             24,313.00            05/20/2006
7770004369                251.00              8,232.86            05/05/2004
7770004460                310.78             11,490.00            05/17/2005
7770004683                173.25              5,500.00            05/30/2004
7770004925                344.99             14,181.37            06/19/2005
7770005323                562.36             20,809.00            07/14/2005
                                                                    </TABLE>

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

<PAGE>   6

                        WFS FINANCIAL 2000-C OWNER TRUST
                  Delinquent Contracts Two or More P&I Payments
                           at End of Collateral Period
                 Under Section 4.09 (b) (v) of Service Agreement
               for Master Service Report Date of October 31, 2000

================================================================================
<TABLE>
<CAPTION>
  ACCOUNT                MONTHLY             SCHEDULED              MATURITY
  NUMBERS                  P&I                BALANCE                 DATE
------------------------------------------------------------------------------
<S>                   <C>                   <C>                   <C>
7790002534                444.69             19,405.18            07/16/2005
7790002845                433.65             18,534.32            08/12/2005
7790003593                229.33              6,375.64            08/23/2003
7790004391                411.35             17,006.95            05/25/2005
7790005140                548.08             23,791.30            01/04/2006
7790006815                298.48             12,809.41            04/22/2005
7790007116                362.89             13,622.40            05/05/2005
7790007564                433.72             16,083.62            05/22/2005
7790007695                320.27             12,196.76            06/30/2005
7790008153                459.62             18,188.16            12/26/2005
7790008172                427.75             21,405.00            12/28/2006
7790008245                348.49             13,437.20            06/19/2005
7790008416                265.80             10,798.44            06/30/2005
7790008716                427.29             16,054.01            01/24/2005
7830001711                344.17             14,755.51            04/16/2005
7830003141                376.22             12,410.03            07/20/2004
7830003509                248.24              9,159.88            08/16/2004
7830005697                298.25             11,500.00            05/08/2005
7830005738                342.94             13,130.62            05/24/2005
7830005994                270.33              9,856.55            05/25/2005
7830006092                263.72              9,750.00            06/19/2005
7830006378                437.16             19,656.00            07/14/2006
7850005318                252.85              9,265.35            11/14/2004
7850006565                410.41             19,304.65            02/25/2006
7850006926                298.28             12,483.32            03/19/2005
7850007493                250.77              9,250.00            05/18/2005
7850007569                468.90             17,732.61            04/21/2005
7850007958                207.98              6,156.15            04/28/2004
7850008303                537.75             23,791.24            12/01/2005
7850008776                206.03              5,844.75            12/14/2003
7850008994                259.58              9,958.56            12/19/2005
7850009233                276.02             11,825.97            01/13/2006
7890001013                434.94             18,753.47            07/30/2005
7890002753                296.12             13,159.99            11/02/2005
7890002869                172.40              7,305.90            05/07/2005
7890002990                477.09             21,944.65            05/29/2006
7890003343                278.55                608.04            06/16/2005
7890003395                508.61             24,587.39            07/11/2006
7900002233                286.30             12,075.56            12/15/2004
7900004307                372.46             12,977.66            01/14/2005
7900005007                253.26              9,233.45            02/05/2005
7900005414                497.97             23,531.35            03/14/2006
7900005970                296.98             13,188.00            03/23/2005
7900006080                367.28             13,197.72            10/16/2004
7900006577                332.90             11,860.54            04/28/2005
7900006688                345.00             14,996.79            05/17/2005
7900007013                280.80             10,374.22            05/15/2005
7900007101                383.19             14,730.35            05/28/2005
7900007295                293.31              9,553.01            05/30/2004
7900007495                185.58              4,980.79            06/05/2003
7900007515                299.63             11,981.10            06/07/2005
7900007962                424.58             15,556.62            06/06/2005
7900008120                594.99             27,022.47            01/19/2006
7920003441                320.60             10,322.38            07/11/2004
7920005080                560.00             23,694.19            01/04/2006
7920005237                485.00             23,281.44            01/13/2006
7920006939                269.87              9,881.80            05/13/2005
7920007224                375.00             14,514.17            05/19/2005
                                                                    </TABLE>

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



<PAGE>   7

                        WFS FINANCIAL 2000-C OWNER TRUST
                  Delinquent Contracts Two or More P&I Payments
                           at End of Collateral Period
                 Under Section 4.09 (b) (v) of Service Agreement
               for Master Service Report Date of October 31, 2000

================================================================================
<TABLE>
<CAPTION>
  ACCOUNT                MONTHLY             SCHEDULED              MATURITY
  NUMBERS                  P&I                BALANCE                 DATE
------------------------------------------------------------------------------
<S>                   <C>                   <C>                   <C>
7920007390                560.00             21,938.55            06/26/2005
7920007426                342.73             11,309.04            09/14/2004
7920007441                470.46             21,026.33            06/27/2006
7920007520                325.82             13,398.50            06/23/2005
7920007946                326.71             11,970.89            01/26/2005
7970002282                466.01             18,298.84            08/15/2004
7970002479                521.72             24,611.45            07/25/2006
7970002621                305.03             10,483.00            08/25/2004
7970004205                354.06             12,147.02            03/25/2005
7970004546                259.61              8,782.74            04/24/2004
7970004895                320.00             13,879.74            05/27/2005
7970004949                313.38             12,563.71            12/11/2004
7970005166                322.16             11,161.02            07/05/2005
7970005277                405.74             17,403.37            06/28/2006
7980001595                520.11             22,357.40            08/01/2005
8150098301                238.06              6,752.92            08/11/2003
8150170290                195.20              6,304.78            06/01/2004
8150174680                236.86              5,994.00            06/28/2003
8150179002                324.66             12,072.87            07/24/2005
8200166678                359.09             12,542.97            09/16/2004
8200219543                387.56             16,854.76            02/19/2006
8200226480                353.90             14,486.82            02/16/2006
8200246249                325.00             13,633.83            05/23/2005
8200247601                639.83             25,704.04            05/17/2005
8200248963                375.03             17,180.65            05/28/2006
8200256206                259.43                345.29            05/19/2004
8200256974                298.45              7,871.10            06/30/2003
8270138347                328.92              8,950.33            08/17/2003
8270165456                317.19             10,194.89            05/04/2004
8270186684                295.49              8,590.15            01/01/2004
8270197103                246.09              7,646.35            02/10/2004
8270210344                285.97              7,138.03            03/03/2003
8270213843                359.69             13,241.18            03/03/2005
8270214858                286.09              8,384.70            02/21/2004
8270215780                253.60              6,894.56            08/15/2003
8270234187                396.60             15,378.85            04/29/2005
8270241190                365.14             13,325.81            04/29/2005
8270241869                331.18              9,367.68            10/30/2003
8270245787                355.89             13,415.81            05/12/2005
8270247031                240.51              6,257.41            08/10/2003
8270247106                261.07              6,331.38            05/06/2003
8270250415                212.96              5,793.39            10/29/2003
8270251785                312.77              5,321.54            05/22/2002
8270252668                295.92             10,891.44            05/24/2005
8270264564                352.89             10,038.74            12/21/2003
8270267740                417.82             15,980.18            07/16/2005
8270270413                259.06              6,561.84            06/23/2003
8270275628                293.23              9,290.61            06/25/2004
8320103937                386.77              7,094.76            06/02/2002
8320153510                404.10             14,215.23            11/21/2004
8320174052                301.43              9,944.74            03/15/2004
8320186353                359.35             11,152.95            03/10/2004
8320186692                327.44             11,945.90            03/22/2005
8320188201                260.54              9,695.14            03/16/2005
8320188276                569.10             20,692.30            03/18/2005
8320189795                585.46             25,209.90            03/21/2006
8320207621                248.82              7,675.77            11/14/2003
8320215285                379.08             10,559.04            05/25/2003
                                                                    </TABLE>

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



<PAGE>   8

                        WFS FINANCIAL 2000-C OWNER TRUST
                  Delinquent Contracts Two or More P&I Payments
                           at End of Collateral Period
                 Under Section 4.09 (b) (v) of Service Agreement
               for Master Service Report Date of October 31, 2000

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

<TABLE>
<CAPTION>
  ACCOUNT                MONTHLY             SCHEDULED              MATURITY
  NUMBERS                  P&I                BALANCE                 DATE
------------------------------------------------------------------------------
<S>                   <C>                   <C>                   <C>
8320220277                791.77             34,227.12            06/21/2005
8360059774                245.50              4,565.18            07/28/2002
8360086264                443.28             18,845.10            04/30/2005
8360094110                407.92             15,471.96            06/27/2005
8390212902                297.26             10,032.77            07/15/2004
8390222810                499.84             19,295.75            09/22/2004
8390257006                254.91              8,908.02            10/27/2004
8390277046                277.19              6,349.82            01/16/2003
8390292995                355.59             13,917.92            02/13/2005
8390306688                417.59              9,374.50            02/16/2003
8390309690                320.00             15,843.74            03/13/2006
8390311076                267.99                 57.65            03/03/2004
8390320648                429.12             17,247.19            03/12/2005
8390323352                188.68              3,269.94            03/26/2002
8390335752                268.92              9,804.50            04/18/2005
8390346189                315.73             11,822.93            05/15/2005
8390353391                291.69             10,909.11            05/26/2005
8390355503                189.04              3,007.82            05/19/2002
8390363796                503.30             24,865.11            06/23/2006
8390373910                299.47             11,708.13            07/05/2005
8390376228                309.67             11,516.86            06/14/2005
8390376954                377.22             17,276.21            06/30/2006
8390387217                329.80             13,427.41            07/30/2005
8440063677                307.49              7,679.13            06/30/2003
8440066027                295.38             12,747.37            09/25/2005
8450042283                554.44             23,751.95            04/30/2006
8450043133                465.21             17,073.46            04/30/2005
8470084210                435.35             19,991.98            07/22/2005
8470087296                264.97              7,255.31            08/19/2003
8470089284                452.53             15,354.14            07/17/2004
8470123422                337.39             13,387.00            11/26/2004
8470129254                302.39              8,065.45            07/07/2003
8470136713                161.84              5,903.13            02/12/2005
8470137398                300.29             10,797.44            02/28/2005
8470150011                240.61              7,492.35            03/27/2004
8470151589                497.86             19,981.23            03/29/2006
8470157552                392.47             14,810.36            04/22/2005
8470158303                381.50             10,872.73            09/01/2003
8470161406                219.70              5,674.88            05/23/2003
8470161992                211.75              6,386.25            05/22/2004
8470166629                390.34             16,340.00            06/15/2006
8470168823                195.97              6,467.49            06/21/2004
8470170365                159.82              5,183.65            06/30/2004
8470174896                451.75             16,940.96            07/03/2005
8470175000                412.41             20,465.09            06/30/2006
8470180190                330.71              8,790.00            07/24/2003
8510078253                252.06              9,942.05            05/15/2005
8510079467                235.36              5,310.29            11/07/2002
8510081737                233.76              8,712.15            05/28/2005
8510084509                349.34             16,379.00            06/27/2006
8520107599                280.00             14,290.61            05/27/2006
8520107698                359.23             12,366.18            05/04/2005
8520108944                425.91             19,482.33            06/06/2006
8520114975                339.39             12,510.28            06/26/2005
8550173815                518.75             22,293.21            10/10/2005
8550175646                385.92             14,284.47            11/10/2004
8550176339                389.10             16,992.90            08/27/2005
8550204750                415.22             16,972.39            12/30/2004
                                                                    </TABLE>

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


<PAGE>   9

                        WFS FINANCIAL 2000-C OWNER TRUST
                  Delinquent Contracts Two or More P&I Payments
                           at End of Collateral Period
                 Under Section 4.09 (b) (v) of Service Agreement
               for Master Service Report Date of October 31, 2000

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

<TABLE>
<CAPTION>
  ACCOUNT                MONTHLY             SCHEDULED              MATURITY
  NUMBERS                  P&I                BALANCE                 DATE
------------------------------------------------------------------------------
<S>                   <C>                   <C>                   <C>
8550213645                413.98             20,087.91            02/10/2005
8550217604                406.21             14,934.01            01/02/2005
8550223081                396.53             16,954.70            02/12/2004
8550244665                350.96             17,589.38            08/23/2005
8550270496                447.34             19,894.99            04/19/2007
8550274449                141.85             18,987.21            11/26/2005
8550276279                450.76              3,523.45            03/07/2003
8550281170                498.82             14,613.61            06/11/2004
8550281741                423.44             16,255.85            06/12/2004
8550288001                350.07             22,016.54            06/15/2006
8550289793                455.25             13,523.68            06/13/2005
8550294637                575.70             14,336.49            05/22/2004
8550295782                671.39             27,261.38            06/24/2006
8550298075                603.36             28,104.79            06/23/2006
8550299271                301.46             26,404.79            05/24/2005
8550300053                497.78              7,607.30            07/12/2003
8550301218                658.65             22,517.01            06/30/2006
8550304204                463.15             29,058.14            06/28/2006
8550308304                544.57             20,424.21            06/27/2005
8590081075                395.62             23,240.16            08/23/2005
8590081752                333.54             14,637.92            06/28/2004
8590082974                457.21             17,888.35            08/25/2006
8590084533                374.47             18,695.78            07/31/2005
8590096057                420.74             13,676.97            11/11/2004
8590096503                267.54             17,941.18            11/17/2005
8590096917                525.68              9,147.38            10/12/2004
8590104596                499.43             25,209.47            12/18/2005
8590107623                458.84             21,484.61            12/24/2005
8590121152                418.94             17,356.33            03/18/2005
8590122507                406.38             18,628.35            03/20/2006
8590125674                344.39             17,062.66            03/31/2005
8590126557                668.93             10,555.79            03/30/2004
8590131375                599.95             26,715.60            05/08/2005
8590132399                387.31             26,516.26            04/28/2006
8590132779                377.63             10,106.05            05/27/2003
8590135574                556.32             17,128.63            05/27/2006
8590135616                251.54             21,783.39            05/13/2005
8590139394                360.28              8,500.00            12/03/2004
8590142216                469.53             13,824.08            05/17/2005
8590143206                280.89             18,764.26            07/03/2005
8590148742                250.86             10,801.67            07/16/2005
8630082685                286.29              9,296.79            07/18/2004
8630134163                337.03              8,069.82            04/24/2004
8630138164                479.99             13,400.45            05/30/2005
8630138966                248.01             19,173.47            04/23/2006
8630152033                166.19              8,090.00            07/20/2004
8670043091                201.84              3,777.50            03/24/2003
8670046755                507.41              7,801.25            12/07/2004
8670063032                189.91             20,581.26            06/30/2006
8670063826                245.61              8,300.00            07/13/2005
8680048199                376.82              8,851.25            03/25/2005
8680053371                162.20             14,524.77            05/13/2005
8700111849                466.54              3,702.07            03/19/2003
8700148858                300.88             19,040.25            02/15/2005
8700155002                288.46             10,556.96            07/25/2004
8700156141                210.77              7,333.13            07/20/2003
8700162271                199.20              3,349.21            02/17/2002
8700168377                198.06                723.51            02/28/2002
                                                                    </TABLE>

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


<PAGE>   10

                        WFS FINANCIAL 2000-C OWNER TRUST
                  Delinquent Contracts Two or More P&I Payments
                           at End of Collateral Period
                 Under Section 4.09 (b) (v) of Service Agreement
               for Master Service Report Date of October 31, 2000

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

<TABLE>
<CAPTION>
  ACCOUNT                MONTHLY             SCHEDULED              MATURITY
  NUMBERS                  P&I                BALANCE                 DATE
------------------------------------------------------------------------------
<S>                   <C>                   <C>                   <C>
8700193615                198.06              5,785.09            06/20/2003
8700201525                592.92             28,847.05            01/18/2006
8700212936                202.99              6,932.70            08/13/2004
8700218925                412.31             18,502.43            03/23/2006
8700220004                331.20              7,454.20            03/12/2003
8700221390                359.92              5,999.35            03/25/2002
8700222752                359.72             13,809.81            03/30/2005
8700223081                426.77             19,970.22            04/01/2006
8700223099                273.49              7,568.73            10/04/2003
8700223222                201.60              5,791.23            03/29/2004
8700226449                334.98             15,423.86            04/09/2006
8700231134                408.10             15,818.09            04/24/2005
8700235689                210.34              4,870.16            04/19/2003
8700236885                351.12             12,323.54            04/29/2005
8700237040                536.24             25,268.54            05/06/2006
8700238451                304.26              7,056.97            05/23/2003
8700246520                280.87              7,517.32            11/30/2003
8700248765                276.22                304.05            05/13/2005
8700250563                255.92              4,581.42            06/10/2002
8700251405                214.84              4,105.95            05/24/2002
8700254268                180.15              3,243.13            06/20/2002
8700255935                386.57             11,666.04            06/23/2004
8700258095                398.09             12,520.74            06/29/2004
8700263939                243.94              7,181.78            07/20/2004
8740050492                258.39              5,916.94            03/12/2003
8760157743                383.70                 95.49            03/23/2006
8760166314                354.18             15,935.47            10/31/2005
8760167130                327.17             10,812.65            05/15/2004
8760168799                320.07             10,984.70            11/23/2004
8760178566                430.65             16,346.12            06/09/2005
8760187260                480.74             18,677.29            12/30/2005
8760187351                300.00              9,688.31            06/29/2004
8810136689                557.96             19,175.96            08/26/2004
8810146019                150.12              3,167.67            09/20/2002
8810146878                251.26              6,932.12            07/27/2003
8810152884                378.22             13,280.60            09/15/2004
8810158402                588.75             23,852.05            10/30/2005
8810170522                408.74             16,771.55            04/17/2005
8810170589                466.20             14,455.22            04/21/2004
8810171629                169.09              5,169.24            10/19/2003
8810172254                277.90              8,173.68            12/08/2003
8810173237                414.47             16,837.98            10/17/2005
8810195867                517.98             18,461.73            02/03/2005
8810212167                280.08              7,665.10            09/19/2003
8810216077                193.92              5,985.18            03/26/2004
8810218172                237.17              8,071.67            02/29/2004
8810220392                277.65             10,235.42            03/19/2005
8810224717                274.78              9,312.74            04/12/2004
8810229617                491.60             20,435.84            04/29/2005
8810233478                347.06             13,103.37            05/18/2005
8810233965                393.50             13,307.39            05/09/2004
8810234005                339.88             12,849.90            05/07/2005
8810238923                440.38                 49.86            05/17/2006
8810248153                403.16             14,014.28            06/11/2005
8810248658                272.96              8,288.16            06/01/2004
8810248716                260.56              7,913.00            06/28/2004
8810252791                328.44              8,260.64            06/17/2003
8810252932                385.82             13,999.03            06/30/2005
                                                                    </TABLE>

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


<PAGE>   11

                        WFS FINANCIAL 2000-C OWNER TRUST
                  Delinquent Contracts Two or More P&I Payments
                           at End of Collateral Period
                 Under Section 4.09 (b) (v) of Service Agreement
               for Master Service Report Date of October 31, 2000

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

<TABLE>
<CAPTION>
  ACCOUNT                MONTHLY             SCHEDULED              MATURITY
  NUMBERS                  P&I                BALANCE                 DATE
------------------------------------------------------------------------------
<S>                   <C>                   <C>                   <C>
8810252957                763.96             30,869.75            07/03/2006
8810254334                323.53             10,520.45            12/18/2004
8810255125                341.22             12,903.14            12/24/2004
8810259390                358.03             15,580.85            07/14/2006
8810264242                359.85              9,082.63            07/26/2003
8810264754                464.36             16,975.57            01/28/2005
8810264960                438.60             19,943.13            07/23/2005
8810265777                230.14              6,304.80            01/13/2004
8810266593                368.42             13,500.20            07/24/2005
8850038174                326.97             12,070.99            09/04/2004
8850046755                384.05             13,235.06            12/14/2004
8850054619                231.56              8,284.92            02/24/2005
8850056143                428.73             17,225.11            08/28/2005
8850062794                554.45             21,517.45            11/14/2005
8850065573                507.87             20,000.00            06/16/2005
8850069260                316.70             12,209.06            07/20/2005
8880087064                330.06             11,100.86            07/18/2004
8880089896                249.58              8,909.50            08/17/2004
8880123661                583.45             25,414.20            03/12/2006
8880133926                378.41             15,667.64            04/21/2006
8880144493                437.37             16,004.63            06/13/2005
8880145201                424.81             19,354.86            05/20/2006
8880152785                359.79             10,926.91            07/12/2004
8920018457                145.56              3,892.79            03/23/2003
8920027318                517.53             23,110.48            07/19/2005
8920042127                227.65              6,477.60            11/20/2003
8920042457                260.17              8,622.92            10/25/2004
8920061507                329.19             12,358.29            03/20/2005
8920062380                384.88             13,806.78            03/18/2005
8920064725                260.49              7,667.35            03/28/2004
8920065250                248.59              8,452.20            03/21/2005
8920065268                312.90              1,611.57            03/27/2005
8920065995                483.35             17,713.17            04/23/2005
8920068346                327.71             13,237.38            04/25/2005
8920070359                298.70             13,118.17            11/10/2005
8920072660                285.31              9,984.40            05/15/2004
8920075606                296.48              8,788.62            12/03/2003
8920075903                235.00              7,372.35            12/19/2004
8920076539                204.95              7,235.17            06/30/2004
8920076570                439.64             17,509.50            06/30/2005
8920077271                592.61             21,715.13            07/07/2005
8920079947                423.76             15,879.49            07/31/2005
8920080291                313.11             12,510.19            07/29/2005
8970039982                396.30             14,825.59            07/24/2005
8970055236                385.37             20,095.01            04/18/2006
8970061127                318.36             11,892.70            06/30/2005
8970061796                268.80                472.72            01/12/2005

                      --------------------------------
                      163,871.74          6,007,481.66
                      ================================
</TABLE>

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


<PAGE>   12

                        WFS FINANCIAL 2000-C OWNER TRUST
                              Officer's Certificate
               for Master Service Report Date of October 31, 2000
                   for Distribution Date of November 20, 2000


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




Detailed Reporting

                  See Schedule F




WFS Financial Inc, as Master Servicer, certifies that all computations presented
reflect accurate information as of October 31, 2000 and were performed in
conformity with the Sale and Servicing Agreement dated August 1, 2000.






                                   ---------------------------------
                                   Mark Olson
                                   Senior Vice President
                                   Controller


                                   ---------------------------------
                                   Susan Tyner
                                   Vice President
                                   Assistant Controller





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