SECURITISATION is a financial operation involving issuing securities based on an extracted pool of debt.

SECURITISATION FUND – a Closed-End Investment Fund which acquires debts for the funds obtained from its participants (investors).

The basis for the operation of a Securitisation Fund Act of 27 May 2004 on investment funds (consolidated text: Journal of Laws of 2014, item 157):

  • releasing a part of the non-working capital;
  • evenues generated from the sale of debts may provide additional financial flows in order to increase the bank’s lending;