Collateralized Debt Obligations (CDOs)

We’ve all heard about CDO. But what is it exactly? CDOs got popular during the 2008 sub-prime crisis. It is basically a pool of securities bundled together and sold as shares.

Let’s say a person needs a home loan or a car loan and he goes to the bank for asking for a loan. The bank might get ‘n’ number of customers asking for such loans, securitized by either collateral or a mortgage, which they can sell in case of default. The bank transfers all of these loans to a special purpose vehicle (SPV). An SPV is basically a pool of all these securities. The shares of this special purpose entity are then sold to interested investors. This SPV gives the investors a higher rate of return as compared to the bank returns and lends to the borrowers a rate lower than that of the bank.

But how does this differ from a Mortgage-Backed Security (MBS), where similar asset-backed securities’ shares are offered, with a pool of securities being the underlying asset? In a CDO, there are 3 types of securities based on the risk-appetite and the yield. This means that CDOs can give different investors, different levels of risk, and returns with the same underlying assets. The three types of securities are called CDO tranches. Different tranches have different ratings, based on how risky they are. The first tranche is ‘Senior’ offering the lowest return out of the three tranches, but assured returns, with low risk. The senior tranche is the safest. The second tranche is the ‘Mezzanine’ offering a yield higher than the ‘Senior’ tranche, but being riskier as well. The third tranche is ‘Equity’, giving the highest return. This is because, in case of default, the Senior tranche gets paid first, then Mezzanine, and whatever is left is paid to the Equity tranche, which means the Equity tranche has the highest risk involved.

If there is no default, the Equity tranche is the one that earns the highest returns and the other 2 safer tranches will get their fixed percentage of returns.

So basically, CDOs, or collateralized debt obligations, are financial tools used by investment banks to repackage individual loans into a product sold to investors on the secondary market. They are called collateralized because the promised repayments of the loans are the collateral that gives the CDOs their value.

But, CDOs were a major reason for the 2008 financial crisis.  

In the 2000s, the US housing sector was booming and investors were throwing their money in this sector. But, financial instruments like mortgage-backed securities (MBS) and CDOs earned them a higher return. This increased the demand for these instruments. Now, since the demand was rising, banks started giving out loans to people who did not have the appropriate credit score and the income to pay for the loan. This is called subprime mortgages. Based on past data, credit rating agencies had given the MBSs and CDOs a very good rating and investors too were happy with the performance up until now. In the US, senior citizens can only invest their pension funds in AAA rates bonds/shares. A lot of pension funds, too was invested in the senior tranche of these CDOs.

Around the same time, government introduced policies which decreased the rate of interest, due to which the prices of houses rallied. This encouraged more people to invest in the MBSs.

But this bubble had to burst at some point, borrowers had stopped paying their loans and thus, their homes went back for sale on the market. After this point, there were too many houses for sale in the market, due to which the prices started coming down. Due to this, there were many borrowers who owed more to the bank, as compared to their house’s value. Naturally, these people started defaulting as well.

Many big companies had purchased these MBS and CDOs in tonnes and had gone bankrupt. Some companies had also taken debts to invest in these risky investments. Lehman Brothers, which was deemed too big to fail, had to be bailed out by the government.

So basically, these sub-prime mortgages, caused a major meltdown in the economy. When investing in any of these securities, it is very important to know the quality and the credit ability of these underlying assets.

Thank you.

Regards,
Nishi Sanghvi,
Kautilya,

IBS Mumbai. 

 

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