Selected Articles

• Introduction to ABS An excellent little introduction for those requiring a review of current European ABS techniques.
• Introduction to CDOs  Collateralized Bond Obligations and Collateralized Loan Obligations.
• Securitization of Financial Assets  Timothy Leixner. A lawyer's introduction to the ABS technique.
• Securitization 101 Sunil Gangwani. Another brief but good introduction to the ABS technique. Take your pick.
• What the Ratings Mean  Standard & Poors
• Post Issuance Transactions Reporting  European Securitization Forum
• Role of Insurance in ABS  Mahesh Kotecha
• "Collateralized Loan Obligations: A Powerful New Portfolio Management Tool for Banks" by Kenneth Kohler. This gives a good overview of CLOs, albeit from a somewhat legalistic point of view. You may want to skip the US legal considerations towards the end.
• Rating CLOs  by Fitch IBCA.
• Global CBO/CLO Criteria   Standard and Poors. A comprehensive article on the structure and risks of collateralized bond and loan obligations from the point of view of a leading rating agency.
• Understanding Asset-Backed Commercial Paper    Fitch IBCA
• The Rating Process for Trade Receivables  Standard & Poors
• An Investor's Guide to Mortgage Securities  (note: follow links for complete article) Bond Markets Association
• Securitization accounting under FASB 140   Deloitte & Touche
• Asset Securitization among Industrial Firms   Ohio State University An academic study of the rationale for corporate ABS
• Rating Securitization Above the Sovereign Ceiling    Fitch IBCA
• Asset-Backed Securities in Germany    Deutsches Bundesbank
• Requirements for Securitization of Loans in Germany   Federal Banking Supervisory Office

Other resources on asset-backed securities:
 

Seminars conducted by Ian Giddy	Powerpoint presentation documents
Articles	Case studies
Spreadsheets	Internet links