In synthetic securitisations the underlying exposures are not transferred to such an entity, but the credit risk related to the underlying exposures is transferred by means of a guarantee or derivative contract.
Pri sintetičnih listinjenjih se osnovne izpostavljenosti ne prenesejo na takšen subjekt, ampak se z jamstvom ali pogodbo o izvedenem finančnem instrumentu prenese kreditno tveganje, povezano z osnovnimi izpostavljenostmi.