[ad_1] Securitization is the conversion of debt into marketable securities. For example, a mortgage loan can be converted in securities in order to raising money by selling them to other investors. Securitization is, in other words, a financing technique which allows the company to demobilize claims or future cash flows by converting them into liquid assets and negotiable securities. Etymology The term “securitization” started to be used at the beginning of the 80’s and comes from the word “security”, originally…