In general, the laws governing asset securitization include laws on the creation of the special purpose vehicle (SPV) for the sale of the assets, and laws for the protection of investors from possible bankruptcy of the SPV. As the underlying assets vary across securitization transactions, additional laws specific to the asset-type being securitized also govern any individual transaction.

Summary information on the legislation for securitization, as tabulated below, is extracted from the report published by the Asian Institute of International Financial Law entitled - Property Rights, Collateral and Creditor Rights. The full report is provided below. For market specific information on governing laws and regulations on asset securitization, please refer to market pages.

The Bank for International Settlements (BIS) link discusses securitization in the Asia-Pacific region. The report profiles the growth and composition of securitization in the region and its implications for liquidity and credit risks.

The Asian Development Bank published a subsequent working paper that considers the evolving legal framework and its potential future direction.