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Fitch Affirms Marathon Real Estate CDO 2006-1, Ltd./LLC

Friday, July 27, 2012 1:23 PM

Fitch Ratings has affirmed all classes of Marathon Real Estate CDO 2006-1, Ltd./LLC (Marathon 2006-1) reflecting Fitch's base case loss expectation of 26.7%, which is in line with the expected loss at the last review. Fitch's performance expectation incorporates prospective views regarding commercial real estate market value and cash flow declines. A detailed list of rating actions follows at the end of this release.

Since last review, five assets are no longer in the pool, including three B-notes that paid in full, and a loan and mezzanine interest that took full losses. Total paydown to class A-1 from loan payoffs, scheduled amortization, and asset sales since last review was $83.1 million, resulting in increased credit enhancement to all the rated classes. As of the June 2012 trustee report, all overcollateralization and interest coverage tests are in compliance.

Approximately 44.7% of the total collateral is whole loans or A-notes, while 10.2% is B-notes and 2.5% mezzanine debt. With respect to CUSIP securities, commercial mortgage backed securities (CMBS) represent 24.6% of the collateral, followed by CRE CDOs (9.7%), REIT debt (3.5%), real estate bank loans (0.9%), and other rated debt (3.3%). Since last review, the weighted average Fitch-derived rating for the underlying CMBS collateral declined to 'BB-' from 'BB+/BB'.

Under Fitch's methodology, approximately 49.6% of the portfolio is modeled to default in the base case stress scenario, defined as the 'B' stress. In this scenario, the modeled average cash flow decline is 6.9% from, generally, year-end 2010 or 2011 reporting. Recoveries were modeled at 46.2% in the base case. The asset manager provided limited information on the collateral at the time of the review; Fitch made conservative assumptions in the modeling of the pool.

The largest component of Fitch's base case loss expectation is the modeled losses on the rated debt collateral (42.1% of the pool).

The next largest component of Fitch's base case loss expectation is a whole loan (6.7%) secured by a 363-key limited service hotel located on Manhattan's Upper West Side. The sponsor has been converting the property's single-occupancy rooms into traditional rooms on an ongoing basis, and further planned an extensive property improvement plan in order to convert the hotel into a full-service hotel to be operated under a major flag. The renovations fell behind schedule during the recession, and the property continues to struggle. Cash flow remains below expectations from issuance.

The third largest component of Fitch's base case loss expectation is a B-note (1.8%) secured by a 190-key hotel in Boston, MA, located between Boston's Financial District and the Beacon Hill/Back Bay areas. The property experienced a significant decline in cash flow through the recession. Performance has since improved, but remains below expectations from issuance. The loan was recently modified, which included an extension to May 2014, and a borrower contribution of equity, which delevered the A-note slightly. Asset performance will continue to be monitored.

This transaction was analyzed according to the 'Surveillance Criteria for U.S. CREL CDOs and CMBS Large Loan Floating-Rate Transactions', which applies stresses to property cash flows and debt service coverage ratio tests to project future default levels for the underlying portfolio. Recoveries are based on stressed cash flows and Fitch's long-term capitalization rates. The default levels were then compared to the breakeven levels generated by Fitch's cash flow model of the CDO under the various default timing and interest rate stress scenarios, as described in the report 'Global Criteria for Cash Flow Analysis in CDOs'. The breakeven rates for classes A-1 through E are generally in line with the ratings assigned below.

The 'CCC' and below ratings for classes F through K are based on a deterministic analysis that considers Fitch's base case loss expectation for the pool and the current percentage of defaulted assets and Fitch Loans of Concern, factoring in anticipated recoveries relative to each class' credit enhancement.

Fitch affirms the following classes and revises Recovery Estimates as indicated:

--$434,990,243 class A-1 at 'BBBsf'; Outlook Stable;

--$50,000,000 class A-2 at 'BBBsf'; Outlook Stable;

--$99,000,000 class B at 'BBsf'; Outlook Negative;

--$51,500,000 class C at 'Bsf'; Outlook Negative;

--$16,000,000 class D at 'Bsf'; Outlook Negative;

--$14,000,000 class E at 'Bsf'; Outlook Negative;

--$23,500,000 class F at 'CCCsf'; RE 100%;

--$15,500,000 class G at 'CCCsf'; RE 10%;

--$26,000,000 class H at 'CCCsf', RE 0%;

--$56,300,000 class J at 'CCCsf', RE 0%;

--$26,700,000 class K at 'CCCsf', RE 0%.

Additional information is available at 'www.fitchratings.com'. The ratings above were solicited by, or on behalf of, the issuer, and therefore, Fitch has been compensated for the provision of the ratings.

Applicable Criteria and Related Research:

--'Global Structured Finance Rating Criteria' (June 6, 2012);

--' Surveillance Criteria for U.S. CREL CDOs and CMBS Large Loan Floating-Rate Transactions' (Dec. 1, 2011);

--'Global Criteria for Cash Flow Analysis in CDOs' (Sept. 15, 2011);

--'Criteria for Interest Rate Stresses in Structured Finance Transactions' (March 20, 2012);

--'Structured Finance Recovery Estimates for Distressed Securities' (Nov. 16, 2011).

Applicable Criteria and Related Research:

Global Structured Finance Rating Criteria

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=679923

Structured Finance Recovery Estimates for Distressed Securities

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=656557

Criteria for Interest Rate Stresses in Structured Finance Transactions

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=673560

Global Criteria for Cash Flow Analysis in CDOs

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=650717

Surveillance Criteria for U.S. CREL CDOs and CMBS Large Loan Floating-Rate Transactions

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=657734

ALL FITCH CREDIT RATINGS ARE SUBJECT TO CERTAIN LIMITATIONS AND DISCLAIMERS. PLEASE READ THESE LIMITATIONS AND DISCLAIMERS BY FOLLOWING THIS LINK: HTTP://FITCHRATINGS.COM/UNDERSTANDINGCREDITRATINGS. IN ADDITION, RATING DEFINITIONS AND THE TERMS OF USE OF SUCH RATINGS ARE AVAILABLE ON THE AGENCY'S PUBLIC WEBSITE 'WWW.FITCHRATINGS.COM'. PUBLISHED RATINGS, CRITERIA AND METHODOLOGIES ARE AVAILABLE FROM THIS SITE AT ALL TIMES. FITCH'S CODE OF CONDUCT, CONFIDENTIALITY, CONFLICTS OF INTEREST, AFFILIATE FIREWALL, COMPLIANCE AND OTHER RELEVANT POLICIES AND PROCEDURES ARE ALSO AVAILABLE FROM THE 'CODE OF CONDUCT' SECTION OF THIS SITE.

(Source: Business Wire )
(Source: Quotemedia)

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