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