Platform · Structured Credit

Tranches that pay in the right order, deterministically

Unykorn splits a mortgage pool into risk tranches and enforces the payment waterfall in code. Subordination and loss isolation are properties of the contract, not of a servicer’s spreadsheet.

How is a Unykorn CMBS deal structured?

Into a three-tier stack with a deterministic waterfall:

TrancheClassPosition
ASeniorFirst on cash, last on loss. Lowest yield.
BMezzanine / Land EquitySubordinated to A; absorbs loss before A.
CPreferred EquityFirst-loss, highest yield. Zero-coupon land bonds accrete here.

Each period, available cash flows top-down: Senior is served first, then Mezzanine, then Preferred. Losses flow bottom-up. Because the waterfall is deterministic code, the on-chain result can be verified against an independent off-chain reference model line for line.

What protects the senior tranche?

Live covenant enforcement. The structure tracks DSCR (debt-service coverage) and LTV, and when a coverage threshold is breached it fires a cash-trap — diverting distributions that would otherwise reach junior tranches into a reserve, or into turbo-amortization of the senior balance. The trigger is mechanical, so it cannot be discretionarily waived.

What is a zero-coupon land bond?

A land-collateralized instrument that pays no periodic coupon and instead accretes to face value over its term. It is modeled with integer accretion math and sits in the subordinated layer, letting a deal monetize land equity without adding periodic debt service that would pressure DSCR.

Reference implementations: the M Helen Hotel SPV (CMBS senior-tranche refinance and land-equity securitization) and the Water Park at Helen SPV (construction-draw child structure). Deal structures are published as case studies for diligence, not as marketing.