This article describes the Basel II capital rules for securitization exposures, explaining the considerations that influenced regulators' decisions, the approaches for calculating capital and how banks will apply them, the financial engineering that underlies the different approaches and the...

Securitization of Intellectual Property (IP) Assets is very recent phenomenon that has been less captured by the academic literature on IP valuation. The understanding and application of the concept in India has been found even scantier. This article attempts to bring in some clarity about the...