Securitization in banking has emerged in the United States in the 1970s with the emergence of financial innovations that have influenced the increase of market orientation and viability of bank assets through replacement and sale of loans. Such a process means the use of assets such as mortgage loans, car loans and export credits, which are the basis for issuing marketable securities, and is called securitization. Bank asset management and liabilities are important for the coordination and integration of assets and liabilities, and derive from the purpose of formulating strategies and undertaking activities that shape the balance sheet of the bank as a whole. In today's market, the interdependence of different types of risks prevails, leading to the need for risk management and control with a view to maintaining security at the level of the banking system as a whole. Securitization is important because it converts non-liquid loans into liquidity and therefore takes the advantage of investing in longer-term positions to make larger returns. Securitization in the Republic of Croatia is particularly needed in the development of small and medium-sized enterprises that are in our country the bearers of economic development. "According to the European Commission's assessment in the Republic of Croatia at the end of 2015, the small and medium-sized sector accounted for the largest share (99.7%) in the structure of all enterprises. Securitization in Croatia is not sufficiently developed, as was evident from the case of Agrokor, a company that needs preventive reconstruction to protect the entire economic system