An asset-backed security (ABS) is a security whose income payments, and hence value, are derived from and collateralized (or "backed") by a specified pool ...

Pooling assets into an ABS is a process called securitization. ABSs appeal to income-oriented investors, as they pay a steady stream of interest, like bonds.

An asset-backed security (ABS) is a fixed-income security with underlying assets that generate income to return the total amount of its cost to the holder ...

For each asset-backed security (ABS), we focus on the primary roles in securitization: issuer, underwriter, trustee, and servicer. These four roles are critical ...

One of the things we always highlight about structured assets is that there are ways to make a safe investment, through either good underlying loans or a strong ...

This statement establishes statutory accounting principles for each security investment that qualifies as an asset-backed security (ABS) under the principles- ...

National banks and other U.S.-regulated financial institutions have long been permitted to use asset securitization as a means of selling or borrowing against ...

This booklet provides an overview of securitization, associated risks, and effective risk management. It also addresses accounting, legal, and tax issues; ...