The article discusses how structured finance, like securitization, is used to bundle assets like mortgages to create securities. This helps spread risk and makes it easier for companies to raise funds. Asset-backed securities are evaluated based on the underlying assets. Structured finance has various applications beyond mortgages and impacts the banking industry. However, there are risks involved in securitization. Different techniques are used in structured finance for investment management. The future of securitization is also explored in the article.