An Asset Backed Security (ABS) is a type of a financial security which is backed by loan, lease or receivables other than real estate and mortgage backed securities. ABS is a way for issuers to generate liquidity, which can, in turn, be used to lend more money. While the underlying assets in an ABS are generally illiquid, pooling these assets together and creating a financial security through securitisation can unlock the marketability of assets contained in an ABS. Investors stand to benefit from ABS because they gain access to an alternative to corporate debt yielding higher returns. ABS also offer benefits of diversification to investors as the underlying constituent assets vary. AFCO Capital structures ABS and receivable securitization transactions and enables investors get access to different asset class that adds a dimension of diversification to their portfolios. We structure effective solutions for clients around interest rates and credit and securitization complexities through price discovery. This includes duration (long and short) and size (small, medium and large enterprise) across rating grades.