Securitization is a process by means of which a special purpose vehicle is constituted, the exclusive purpose of which is to back the payment of the rights conferred to the holders of securities issued with the backing of such vehicle. It also includes the transfer of assets to said vehicle and the issuance of the respective securities.

Securitization, as a financing mechanism, allows an entity or company to transform its assets or goods that generate current or future income flows into negotiable securities in the stock market, thus making it possible to obtain liquidity under competitive market conditions in terms of financial costs.

The financial markets adopt the figure of securitization with the purpose of reaching a greater development, in particular it is sought:

- Deepen the capital market, through:

New securities

New participants

- Provide a new financing alternative to companies and as such:

Enhance the growth of companies

Facilitates project execution