Securitization
LexInter | August 10, 2017 | 0 Comments

Securitization

Securitization is an   asset management technique which is itself one of the two components of active balance sheet management, the other technique being liability management with in particular defeasance

The use by companies   of securitization transactions is also part of disintermediation.

Securitization issues

                asset classes that can be securitized by companies (“corporate” securitizations): tangible assets and receivables

                trade receivables: acquired receivables and future receivables

                inventory-backed operations

The assemblies

                choice of securitization vehicles

                the accounting translation of the securitization transaction

  Improving receivables

                insurance

Securitization in France: FCCs

                Classic FCCs

                FCCs with compartments

Texts concerning FCCs

https://www.lexinter.net/BOURSE/FCC.htm

The legal framework for common debt funds
Aid on debt mutual funds
List of authorized FCC management companies
Taxation
Paris Stock Exchange Instruction

 

Securitization in China

Peiji, Gao; Kruger Paul, China faces up to the new challenges of securization, The Contract Law, International Financial Law Review (IFLR), n ° 8, 01/08/2000, pp. 29-34

Securitization in Switzerland

Koch, Hans Andrée; Giger, Marcel, Securitizations (asset-backed securities or ABS), legal and tax aspects, Gaz. Pal. n ° 196, 07/14/2000, p. 19

Securitization in the USA (securitization)

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