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Asset securitization is the structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of "asset-backed" securities. 

This process enables credit originators to

  • Transfer some of the risks of ownership to parties more willing or able to manage them,
  • Access broader funding sources at more favorable rates,
  • Save some of the costs of on-balance-sheet financing, and
  • Manage potential asset-liability mismatches and credit concentrations.

Learn More

Asset Securitization (Comptroller's Handbook, November 1997)
Covers a bank's use of asset securitization as a way to generate funds, manage the balance sheet, and generate income


Related News and Issuances

04/20/2020 OCC 2020-41 Federal Reserve Lending Programs: COVID-19-Related Programs to Support Households, Employers, and Communities
05/10/2013 OCC 2013-13 Market Risk Capital Rule: Clarification of the Treatment of Certain Sovereign and Securitization Positions
01/24/2012 NR 2012-11 Acting Comptroller Talks About Securitization and Derivatives at the American Securitization Forum