B Securitization S.A. is a multi compartment Luxembourg securitization vehicle.
The law of 22 March 2004 (“The Law”) lays the foundations for the securitization vehicles in Luxembourg. With a comprehensive and flexible legal, regulatory and fiscal framework, the Law encourages securitization business in Luxembourg and purports to facilitate capital market transactions and/or intra-group transactions as well as combination of both.
Securitization may also present untapped opportunities for banks and asset managers in search of a new business model. Securitization can be used by banks and asset managers to widen their product offerings to pension funds, insurance companies, sovereign wealth funds, other professional investors and High-Net-Worth individuals (“HNWIs”). In addition, securitization may provide solutions for sub or non-performing private equity and illiquid hedge funds investments, infrastructure, real-estate and shipping-related loans as well as foster a new financing and refinancing model for small and medium-sized enterprises (“SMEs”).