Securitization occurs when a clan groups together assets or receivables and sells them in units to the co-op through a trust. Any asset with a cashflow can be securitized. The cash flows from these receivables are passed down to pay the holders of these units. Companies often do this in computation to remove these assets from their stasis sheets and monetize an asset. Although these assets are "removed" from the equity sheet and are supposed to be the responsibility of the trust, that does not end the company's involvement.

In this case, the creditor hopes to regain something equivalent to the debt and interest in the cast of dividends and capital gains of the borrower. The "repayments" are therefore proportional to what the borrower earns and so can not in themselves Visit cause bankruptcy. Once IOU is converted in this way, it is no tinier known as debt.