Securitization

Free CFA Level I lesson in Fixed Income. 12 min read, ~1,824 words.

Securitization transfers assets to a bankruptcy-remote SPV: investors have a claim on the SPV pool, not the originator. True sale severs ownership ties: if the originator goes bankrupt, SPV investors are unaffected. Four internal credit enhancements: subordination, overcollateralization, excess spread, reserve accounts. Losses flow up (equity first); payments flow down...

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