What is the meaning of waterfall?

waterfall is the contractual distribution of principal and interest cash flows in a multi-tranche security such as an ABS, CMO or CDO. The contractually specified allocation of cash to debt holders and other parties. The priority of payments to holders of different classes of securities created from a securitization.

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APABarry Goldsmith. (2010). waterfall. Retrieved September 20, 2026, from http://smartdefine.org/waterfall/definitions/1166419
ChicagoBarry Goldsmith. 2010. "waterfall" http://smartdefine.org/waterfall/definitions/1166419 (accessed September 20, 2026).
HarvardBarry Goldsmith 2010, waterfall, Smart Define, viewed 20 September, 2026, <http://smartdefine.org/waterfall/definitions/1166419>.
MLABarry Goldsmith. "waterfall" 21 October 2010. Web. 20 September 2026. <http://smartdefine.org/waterfall/definitions/1166419>
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