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SEC SA Overcollateralization

The pool here is larger than the total face value of the issued notes: the extra collateral sits beneath all rated tranches, absorbs the first losses of the pool, and lifts every tranche's attachment

 
 
 
SEC SA Re-Securitization

In this scenario, the underlying pool is itself composed of securitisation tranches — making this a re-securitisation. The regulation treats re-securitisations more conservatively than standard transa

 
 
 
SEC SA Unknown Delinquency < 5%

The pool is 1,000,000 of performing residential real estate mortgages. However, delinquency data is missing for 40,000 of these exposures — 4% of the pool. The pool is structured into three tranches —

 
 
 

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