medium · Asset-Backed Securities

A 'Reserve Account' is funded at $5,000,000 at closing. In month 5, a $500,000 draw is made to cover a senior interest shortfall. In month 6, the pool generates $2,000,000 in excess spread.

Where does this excess spread go first in a typical waterfall?

  1. To pay the subordinate bond's interest for month 7
  2. To replenish the reserve account back to its $5,000,000 target
  3. To pay principal on the Class A notes
  4. To the residual holder as a dividend

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