medium · Asset-Backed Securities clos

If a CLO portfolio's concentration of CCC rated assets exceeds the permitted threshold (typically 7.5%), how is the excess CCC exposure generally treated in the OC test numerator?

  1. The excess CCC assets are reclassified entirely as defaulted assets for purposes of all portfolio quality tests.
  2. The excess is valued at the lower of its market value or a specified recovery rate, creating a 'haircut'.
  3. The par value of the excess CCC assets is entirely removed from the OC numerator calculation.
  4. The OC test trigger ratios for all senior note classes are automatically increased by 50 basis points.

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