medium · Asset-Backed Securities waterfalls

If an ABS transaction is structured to 'build' overcollateralization (OC) over time, how is the excess spread utilized in the monthly waterfall?

  1. Excess spread is used to pay down the principal of the most senior outstanding bonds in an amount greater than the principal collected from the pool.
  2. Excess spread is paid at once to the residual holder, who then pledges a share of it back into the trust as a discretionary capital contribution.
  3. Excess spread is used to purchase additional loans from the originator, at a premium, to enlarge the total asset balance of the collateral pool.
  4. Excess spread is simply deposited into a non-interest-bearing reserve account until the balance matches the target OC dollar figure, then stops.

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