Секьюритизация факторинговых активов, структура и эффективность

ЭТАП: экономическая теория, анализ, практика. 2011. № 1. С. 100–114.

Киселева М. С.

Securitization of factoring assets in the area of application has three financial instrument - factoring, issuing securities lending. This mechanism allows to achieve significant economic results in the replenishment of circulating assets in updating the fixed assets, etc. The study describes the structure, you can use to simulate the process of securitization of factoring assets, depending on many factors related to the peculiarities of the factoring business, customer base, the structure of relationships with customers, etc. Also in this paper analyzes the factors that stimulate the process of securitization of factoring, as well as describes the efficiency of securitization and the basic quality requirements for securitized financial assets.

Keywords: секьюритизация, факторинг, ликвидность, финансовые инструменты, liquidity, качество активов, factoring, securitization, фактор, the factor assignment under the contract of factoring, receivables, financial instruments, asset quality, уступка по договору факторинга, дебитор