hard · Asset-Backed Securities

A esoteric ABS is backed by a pool of operating-asset cash flows (e.g., aircraft or whole-business royalties) and is rated investment grade largely on the strength of a structural feature that permits the transaction to continue paying noteholders even if the originator/operator becomes insolvent. A new analyst claims the rating is driven primarily by the pool's loss-given-default. The lead structurer counters that for this asset class the single most rating-critical element is something else.

Which element is the structurer most defensibly pointing to, and why is it more rating-critical than LGD here?

  1. Bankruptcy-remoteness and operational continuity (true sale, non-consolidation, and a backup servicer/operator able to maintain and re-lease the assets), because the value of operating-asset collateral is contingent on the cash flow continuing to be generated and serviced through the originator's insolvency
  2. Subordination depth, because a thicker junior tranche mechanically raises the senior rating more than any servicing arrangement and dominates the analysis regardless of asset type
  3. The weighted-average coupon of the underlying contracts, because higher contractual yield directly raises recovery and therefore is the binding rating constraint for operating-asset ABS
  4. Prepayment speed, because faster amortization returns principal sooner and shortens the senior WAL, which is the dominant rating driver for esoteric operating-asset deals

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