Asset-Backed Security (ABS) Instrument and Market Features

Free CFA Level I lesson in Fixed Income. 12 min read, ~1,756 words.

Covered bonds: dual recourse (issuer + cover pool), on-balance-sheet, dynamic pool, usually bullet. ABS: recourse to the SPE pool only, off-balance-sheet, static pool. ABS sits in a bankruptcy-remote SPE, insulating investors from originator failure. Covered bonds have no SPE because they stay on the issuer's balance sheet. Internal credit enhancement...

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