The present book aims to answer the question of whether securitization transactions can still pursue their objectives from a banking perspective under the new legal restrictions, particularly regarding the functioning of the planned securitization purchases by the ECB and the federal government. Additionally, a comparison of the former accounting regulations will be conducted to analyze whether special purpose vehicles have become more transparent today. The book provides fundamental as well as bank-specific information on special purpose vehicles, focusing on their objectives, risks, and regulatory limits. An empirical study conducted by the author analyzes the current objectives and activities in the securitization business of German major banks based on their annual financial statements. Furthermore, the controversial topics that emerged after the financial crisis are addressed.