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Securitization

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Securitization?

Securitization is the financial process of pooling contractual debts — mortgages, auto loans, credit-card receivables — and selling them as tradable securities backed by those assets.

How It Works

  • Originator sells receivables to an SPV.
  • SPV issues tradable securities (ABS) backed by the pool.
  • Cash collections on the pool service interest and principal on the securities.

Saudi Context

SAMA-licensed Saudi banks have explored mortgage securitization to deepen the secondary market, supported by the Saudi Real Estate Refinance Company (SRC) under PIF.

Example

A Saudi mortgage lender sells SAR 1 billion of home loans to an SPV, which issues sukuk to investors backed by the mortgage cash flows.

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