Schaffhausen · Switzerland Member of the allswiss group
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01 — Context

The regulatory reality of Basel IV.

With Basel IV fully implemented from 2025, output floors and revised risk-weighted asset calculations have materially increased the capital that banks must hold against mortgage exposures — particularly for commercial real estate and higher-LTV residential lending.

Frankfurt · Financial District

Release capital without selling the business.

Securitisation is the most direct instrument for RWA relief. By transferring mortgage exposures to a bankruptcy-remote SPV and placing the resulting notes with institutional investors, banks free regulatory capital while maintaining the originator relationship with the borrower.

The transfer is true-sale or synthetic depending on the bank's preference and the tax position. Either structure can achieve significant capital reduction when combined with risk retention compliant with Article 6 of the EU Securitisation Regulation.

SH acts as arranger, structurer and placement agent. We do not compete with the bank for the customer relationship — we build the instrument that lets the bank continue to serve it.

02 — Capabilities

Six services for bank originators.

01

True-sale securitisation

Full transfer of mortgage receivables to a bankruptcy-remote Fin-Co. Derecognition under IFRS 9 and Basel capital rules. Suitable for portfolios EUR 50 million and above.

02

Synthetic securitisation

Transfer of credit risk without balance-sheet derecognition. Applicable where tax, legal or relationship considerations make true-sale impractical. STS-compliant structures where eligible.

03

Significant Risk Transfer

Structuring to achieve SRT recognition by the bank's national competent authority. ECB and SNB-ready documentation, Article 245 CRR compliance review.

04

Portfolio warehouse financing

Bridge financing during portfolio build-up before term take-out. Suitable for banks growing specific segments where warehousing capital is scarce.

05

Regulatory reporting support

Ongoing reporting under Article 7 of the EU Securitisation Regulation. Loan-level data, investor reports, significant events — fully outsourced or hybrid models.

06

Advisory on capital stack

Comparative analysis of securitisation versus covered bonds, whole-loan sales and hybrid capital. Independent assessment — we only propose securitisation when it is genuinely the best tool.

03 — By the numbers

What bank-side execution looks like.

Minimum portfolio
> EUR 50 m
notional receivables
Loan-to-value
50–65%
LTV on transferred exposure
Time to close
4–6 months
from mandate to issuance
Jurisdictions
CH · DE · EU
cross-border structures
04 — Engagement

How an engagement runs.

Step 01 — Feasibility
Portfolio review and capital impact assessment

We analyse the candidate portfolio against current RWA treatment, assess structural options, and produce an indicative term sheet with expected capital release and all-in funding cost. Two to three weeks, NDA-protected.

Step 02 — Mandate
Formal engagement and transaction design

Mandate letter, detailed structuring including Fin-Co jurisdiction, tranche design, risk retention model, hedging strategy. Appointment of external counsel, rating agency (if rated), and third-party service providers.

Step 03 — Documentation
Transaction documents and due diligence

Loan-level data preparation, independent pool audit, transaction documents under LMA and EU Securitisation Regulation standards, prospectus under FinSA Art. 52 if publicly listed. Six to ten weeks.

Step 04 — Placement
Investor marketing and issuance

NDA-gated investor education, pricing call, book-building, pricing and allocation. Senior tranches to pension funds and insurers, junior tranches to specialist funds, equity piece retained by the originator for risk retention compliance.

Step 05 — Post-closing
Ongoing reporting and surveillance

Monthly investor reports, loan-level data updates, significant event notifications, annual compliance attestation. Either SH handles reporting, or the bank retains the function with SH in a supervisory role.

By securitising mortgage receivables, banks outsource these exposures from their balance sheets, which frees capital for further lending activity and reduces systemic risk.
— SH Schweizer Hypotheken AG · Capital Market Rationale