Financial Services

SECURITISATION



NHB’s EXPERIENCES WITH RMBS ISSUES


Considering that development of secondary mortgage market (SMM) in India will largely depend on a sustainable securitisation transaction mechanism, it has been NHB’s efforts to address issues relating to mortgage backed securitisation and evolve suitable securitisation transaction structures within the existing legal and regulatory framework and at the same time, make the transactions simple and viable so that the product finds acceptability in the market.

NHB placed the first ever MBS issue successfully in the Indian capital market during August 2000.

Sr. No. SPV Date of Issue Pool Size Issue Size MBS Pricing Structure (Premium / Par / Discount) MBS Coupon Credit Enhance - ment Rating (with Agency
Name)
Issue Open Date Issue Close Date No. of Loans Principal Outstanding
1 NHB SPV Trust (HP1) 22-Aug-00 29-Aug-00 8329 88.31 59.7 Par 11.85% p.a. A- B Structure & Guarantee AAA(So) by CRISIL
2 NHB SPV Trust (LP1) 22-Aug-00 29-Aug-00 2777 47.54 43.84 Par 11.85% p.a. A-B Structure & Cash Collateral AAA(So) by CRISIL
3 NHB SPV (LP2) 23-Apr-01 11-May-01 4292 74.24 46.84 Par 10.25% p.a. A-B Structure & Cash Collateral AAA(So) by CRISIL
4 NHB SPV (CP1) 23-Apr-01 11-May-01 4257 63.4 44.85 Par 10.25% p.a. A-B Structure & Cash Collateral AAA(So) by CRISIL
5 NHB SPV (CP2) 12-Jun-02 28-Jun-02 4256 85.35 58.19 Par 8.90% p.a. A-B Structure & Cash Collateral AAA(So) by ICRA
6 NHB SPV (BP1) 21-Apr-03 29-Apr-03 3548 77.15 59.65 Par 6.89% p.a. A-B Structure & Cash Collateral AAA(So) by ICRA
7 NHB SPV (CP3) 24-Jun-03 02-Jul-03 2007 65.15 54.45 Par 6.25% p.a. A-B Structure & Cash Collateral AAA(So) by ICRA
8 NHB SPV (DP1) 05-Mar-04 05-Mar-04 3155 69.79 61.83 Par 6.98% p.a. A-B Structure & limited Bank Guarantee AAA(So) by FITCH & CARE
9 NHB SPV (AB-1) 18-Mar-04 22-Mar-04 1437 50.36 42.95 Par 6.15% p.a A-B Structure & Cash Collateral AAA(So) by CRISIL
10 NHB SPV (Bh-1) 19-Mar-04 19-Mar-04 1058 43.14 43.14 Par with Premium Pricing 6.6% p.a A-B Structure and Cash Collateral AAA(So) by ICRA
   Sub-total (NHB SPV Trusts) 35116       664.43               515.44

NHB’s RMBS Institutional Structure

i. Originator HFC / Bank
ii. Special Purpose Vehicle NHB SPV Trust(s)
iii. Trustee National Housing Bank
iv. Issuer NHB SPV Trust(s)
v. Servicer (Payments) HFC / Bank
vi. Loan Administrator (Custody of Documents, Collections, Recovery Management/Enforcements) HFC / Bank
viii. Financial / Structuring / Legal Documentation NHB
ix. Issue Arrangers Merchant Banking Institutions
x. Due Diligence Auditor Statutory Auditors of HFC / Bank
xi. Depository National Securities Depository Ltd.
xii. Registrar and Transfer Agent National Housing Bank / Beetal Financial Services Ltd.

All the above issues were fully subscribed by institutional investors including Insurance Companies, Mutual Funds, Financial Institutions, and Commercial Banks.

The above securitisation transactions of NHB, involve assignment of retail housing loans from the HFCs to NHB. The loans, repayable in equated monthly instalments (EMIs), are packaged and offered to investors as Pass Through Certificates (PTCs) by NHB, acting as Issuer and Trustee. The housing loans, which constitute the receivables to be securitised, are held by a Special Purpose Vehicle (SPV) in the nature of a trust, declared by NHB. The PTCs are in the nature of trust certificates and represent proportionate undivided beneficial interest in the pool of housing loans.

NHB in its corporate capacity as also in the capacity of sole Trustee of the SPV Trust, is the issuer of Class A and Class B PTCs. While the Class A PTCs have been allotted to investors, Class B PTCs are subscribed entirely by the originators. Class B PTCs are subordinated to Class A PTCs and act as a credit enhancement for Class A PTC holders. The Class A PTCs of the above MBS issues of NHB have been rated AAA(So).

While the launch of the pilot issue of MBS has indeed been a landmark, NHB has been working towards development of systems and building of institutions in order to make the MBS market sustainable in the long run. In this process, NHB’s efforts are directed at equipping the market participants with adequate understanding of the MBS products and generating sufficient awareness about the issues, risks and benefits associated with the MBS instruments as also gradually widening the investor base, which is essential for a successful secondary mortgage market in the country.

Further, the introduction of Mortgage Backed Securitisation will help develop a long-term debt market in India. Various classes of MBS will offer a wide choice to potential investors in terms of risk-return profile, liquidity, maturity, yield etc. and help attract new investors into the capital market. Financial innovations such as MBS will be a key theme in the evolution of the Indian financial & capital market.

RMBS Pools: Collections and Payments as on December 31, 2005

  HDFC Pool LICHFL Pool LICHFL Pool CFHL Pool CFHL Pool CFHL Pool BOBHFL Pool DHFL Pool AB Pool BHFL Pool BHFL Pool BHFL Pool BHFL Pool
HP1 LP1 LP2 CP1 CP2 CP3 BP1 DP-1 SCB-AB-1 Bh-1 HFC-Bh-2 HFC-Bh-3 HFC-Bh-4
                         
Pool Characteristics (at time of Issue)                          
- Pool Size 88.32 47.54 74.22 63.40 85.35 64.13 77.16 69.79 50.36 43.65 30.54 36.17 32.63
- PTC A Size 59.7 43.84 46.84 44.85 58.19 54.45 59.65 61.83 42.95 39.97 29.00 34.31 30.97
- PTC A Pass Thorugh Rate (% p.a.) 11.85% 11.85% 10.25% 10.25% 8.90% 6.25% 6.89% 6.98% 6.15% 6.60% 7.70% 7.16% 7.63%
- Issue Month Aug-00 Aug-00 Jun-01 Jun-01 May-02 Jun-03 Apr-03 Mar-04 Mar-04 Mar-04 May-05 May-05 May-05
- Date of maturity of PTC A (at issue) Aug-07 Aug-07 Apr-08 Apr-08 May-09 Nov-11 May-12 Jan-16 Dec-12 Aug-14 Aug-22 Dec-14 Feb-21
                           
Pool Performance ( Information as on December 31, 2005)      
     
I. Total Pool Collections 109.73 60.23 85.51 69.33 79.10 43.41 52.16 36.58 20.96 20.68 5.30 8.77 6.42
                           
II Total Payouts                          
                           
A. Payouts to PTC A                          
- Principal (Scheduled) 13.62 13.21 9.89 23.41 24.09 12.42 19.77 9.34 7.44 7.86 0.83 3.25 1.93
- Interest 11.69 8.94 6.14 9.12 9.83 5.73 7.36 5.93 3.7 3.30 1.13 1.25 1.18
- Prepayment 45.16 29.96 35.87 18.19 20.98 16.79 14.79 13.72 6.34 9.97 2.36 3.14 2.29
- Prepayment Penalty 0.24 0.13 0.10 0.22 0.27 0.04 0.26 0.00 0.00 0.09 0.03 0.04 0.03
                           
B. Payout to Servicers                          
- Trustee (NHB) 0.16 0.08 0.11 0.14 0.18 0.02 0.03 0.02 0.04 0.03 0.01 0.01 0.01
- Guarantee fee (NHB) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.03 0.04 0.03
- Servicing & Paying Agent 0.39 0.21 0.27 0.37 0.47 0.30 0.39 0.00 0.20 0.00 0.00 0.00 0.00
- Rating Agency 0.03 0.03 0.02 0.03 0.02 0.01 0.01 0.00 0.01 0.00 0.00 0.00 0.00
                           
C. Payout to PTC B                          
- Prepayment 27.02 3.34 24.99 10.70 12.39 3.35 5.36 1.89 1.18 1.08 0.13 0.18 0.13
- Prepayment Penalty 0.14 0.01 0.07 0.15 0.17 0.01 0.09 0.00 0.00 0.01 0.01 0.01 0.01
- Residual Income 11.28 4.32 8.05 7.00 10.70 4.74 4.10 5.68 2.05 -1.66 0.77 0.85 0.81
                           
Total Payouts (A+B+C) 109.73 60.23 85.51 69.33 79.10 43.41 52.16 36.58 20.96 20.68 5.30 8.77 6.42
                           
III. Pool Outstanding Balance 2.50 1.04 3.47 11.09 27.90 31.57 37.23 44.84 35.40 24.60 27.23 29.60 28.28
- Class A Outstanding 0.92 0.68 1.08 3.24 13.13 25.24 25.09 38.78 29.18 22.14 25.81 27.92 26.75
- Class B Outstanding 1.58 0.36 2.39 7.85 14.77 6.33 12.14 6.06 6.22 2.46 1.42 1.68 1.53
IV. Credit Enhancement Coverage                          
- Proportion of Residual Cashflow 37.35% 11.72% 37.39% 27.21% 27.43% 17.56% 20.20% 18.00% 14.95% - 12.12% 8.86% 10.14%
- Cash Collateral / Guarantee (at the time of issue) 1.10 (Guarantee) 1.72 0.86 0.76 0.77 0.87 0.39 1.24(Guarantee) 0.68 9.81* 4.47 5.45 3.85
- Any tapping of Cash Collateral or invoking of Guarantee No No No No No No No No No Yes No No No
V. Collection Efficiency** 95.43% 90.18% 91.10% 95.48% 95.31% 96.81% 95.64% 93.41% 88.08% 94.07% 93.74% 96.73% 93.14%
Amount in loans where                          
instalments are in arrears for more than 3 months 0.09 0.07 0.05 0.07 0.16 0.06 0.17 0.29 0.44 0.03 0.01 0.01 0.01
                           
VI. Average Pool Yield (% p.a.) 16.58% 15.17% 14.13% 11.76% 11.50% 9.61% 8.65% 10.65% 8.50% 8.54% 9.48% 9.10% 9.34%
- Average PTC A Yield (% p.a.) 12.42% 11.97% 10.40% 10.55% 9.15% 6.30% 7.40% 6.98% 6.25% 7.07% 8.55% 8.27% 8.39%
- Average PTC B Yield (% p.a.) 21.10% 39.91% 17.76% 12.78% 13.59% 22.36% 11.07% 37.76% 18.14% - 45.04% 43.42% 43.24%
                           
VII. Average Prepayment Rate 4.70% 3.35% 3.79% 1.55% 1.47% 1.45% 1.21% 1.17% 0.86% 1.72% 1.41% 1.65% 1.30%
per month (% of pool outstanding)                          
VIII. NHB's investments in PTC A                          
- at time of issue - - - - - 2.97 - - - - - - -
- current outstanding - - - - - 1.38 - - - - - - -

** Averaged for the period of ten quarters ended December 31, 2005
* Balance outstanding- Rs.9.29 crore