S&P Global Ratings placed an AAA(sf) rating on Far Eastern Leasing 2024-1 Inclusive MSE Private Asset-Backed Notes' 2.18 billion yen, class A1 notes, according to a Wednesday release.
China Resources SZITIC Trust issued the notes under the equipment lease receivables securitization transaction originated by Far East Horizon (HKG:3360), S&P said.
The rating reflects credit risk that is in line with the AAA rating stress for the class A1 notes as well as sufficient credit enhancement, the rating agency said.
S&P expects the transaction's cash flows to meet related payments on time.
The trust's legal structure and the rating bank account provider Standard Chartered Bank are consistent with existing criteria, S&P said.
The notes' rating is also higher than China's sovereign credit rating, according to the rating agency.
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