The processes of securitization of assets: Comments on the mandatory observance precedent issued by the superintendency of the securities market

• Autores: Viale Leo, Miguel Antonio, Lanata Dávila, Mateo
• Formato: artículo
• Fecha de Publicación: 2022
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:ojs.pkp.sfu.ca:article/26493
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/themis/article/view/26493
• Nivel de acceso: acceso abierto
• Materia: Asset securitization; Mandatory Precedent; SMV; Bank and securitization trusts; Titulización de activos; Precedente de Observancia Obligatoria; Fideicomisos bancarios y de titulización

Recently, in Peru, the SMV has issued a Mandatory Precedent in which some aspects referring to two securitization trusts have been questioned. This is because, from the SMV’s point of view, the securities issued against said trust assets had not met the requirements to be classified as transferable securities, in accordance with the regulations applicable to the case.The purpose of this article is to address certain aspects regarding asset securitization processes and the regulation that is applicable to them in the peruvian context.