Securitization is one of the instruments used by public and private entities around the world to obtain financing through capital markets for specific uses, such as: investing in new projects, restructuring liabilities, origination of new portfolio, among others. Securitization is a mechanism to obtain liquidity now, from existing assets, which by their nature are not liquid but with future flows over which there is a high certainty of occurrence in the future. In the securitization process, the originating entity transfers assets to a SPV called "Universalidad" to serve as backing for a securities issue.