medium · Asset-Backed Securities

In a 'Two-Tier' ABS structure, the intermediate 'depositor' is usually a wholly owned, bankruptcy-remote subsidiary of the originator.

Why does it covenant NOT to incur additional debt?

  1. To minimize the risk of its own involuntary bankruptcy
  2. To satisfy the 'true sale' requirements of ASC 860
  3. To prevent the 'shifting interest' of senior bondholders
  4. To ensure it remains a 'disregarded entity' for tax purposes

Sign up free to see the explanation and track your rank →

More Asset-Backed Securities practice

KomFi Academy — Stop doomscrolling. Get KomFi.

Turn wasted screen time into verifiable competence.

KomFi Academy is a curated training platform with 67,000+ practice questions, 25,000+ flashcards, on-demand video lectures, podcasts, and 4K slide decks across the topics serious professionals study: GMAT, LSAT, MCAT, SAT, Investment Banking, Private Equity (LBOs & PE math), Private Credit, Quantitative Finance, Financial Accounting, Asset- Backed Securities, Volume Profile Analysis, Order Flow Trading, Market Microstructure, Volume Spread Analysis, Elliott Wave Theory, Volume-Price Analysis, and Public Offering Frameworks.

What's inside

Topics

View pricing · Read testimonials