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Microlesson · 5-min read

Debt Securitisation – Process and Benefits

## Debt Securitisation

### Concept

Securitisation converts illiquid assets (like a pool of loans) into tradeable securities that can be sold to investors.

> Think of it as: a finance company turns its loan book into a product that anyone can invest in.

### Step-by-Step Process

StepWhat Happens
1. OriginatorA finance company (e.g., housing/auto lender) has many individual loans on its books
2. PoolingThese loans are grouped into a single pool
3. SPV TransferThe pool is sold to a Special Purpose Vehicle (SPV) — a separate legal entity
4. Securities IssueSPV issues marketable securities backed by the loan pool to investors
5. Cash FlowBorrowers repay loans → SPV collects → SPV pays investors

### Benefits

To the Finance CompanyTo Investors
Raises funds quicklyAccess to a liquid investment
Removes loans from the Balance SheetInvest in a diversified asset pool
Frees capacity to make more loansBetter returns than traditional instruments

Worked example

### Example 1

A housing finance company has ₹500 crore of home loans. It transfers them to an SPV. The SPV issues ₹500 crore worth of mortgage-backed securities (MBS) to investors. Monthly EMI payments from borrowers flow through the SPV to the investors — this is securitisation.

### Example 2

A car loan company securitises ₹100 crore of auto loans. After the sale to the SPV, the ₹100 crore disappears from its balance sheet, improving its capital adequacy ratio, and it can immediately originate more car loans.

⚠️ Common exam mistakes

  • Thinking the originator still owns the loans after securitisation — ownership transfers to the SPV; the originator's balance sheet is freed.
  • Confusing SPV with the originator — the SPV is a separate legal entity created specifically to hold the pool and issue securities.
  • Stating securitisation is only for banks — any finance company (auto, housing, microfinance) can securitise its loan receivables.
Reference:
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