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SecuritizationAsset 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
See also Accounting Learn MoreAsset Securitization (Comptroller's Handbook, November 1977) References Accounting and Reporting for Mortgage Loan Commitments (OCC 2005-18, May 2005); Interagency Advisory Asset Securitization Activities (OCC 1999-46, March 2010); Interagency Statement Capital Treatment for FAS 166 and FAS 167 (ASC 860 & 810) (OCC 2010-5, February 2010); Final Rule Capital Treatment of Recourse, Direct Credit Substitutes, and Residual Interests in Asset Securitization (OCC 2002-22, May 2002); Interagency Questions and Answers Complex Structured Finance Transactions (OCC 2007-1, January 2007); Interagency Statement Covenants Tied to Supervisory Actions in Securitization Documents (OCC 2002-21, May 2002); Interagency Advisory Implicit Recourse in Asset Securitization: Policy Implementation (OCC 2002-20, March 2010); Interagency Guidance Mortgage Banking: Interagency Advisory on Mortgage Banking (OCC 2003-9, February 2003); Interagency Advisory Risk-Based Capital Interpretations Credit Derivatives (OCC 1999-43, November 1999); Interagency Statement Risk Modeling, Model Validation (OCC 2000-16, May 2000)
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