BEST Capital Luxembourg S.A. (previously Kredyt Inkaso Portfolio Investments Luxembourg S.A.)  is a company incorporated on 24 August 2010 under the Luxembourg Trade and Companies Register number B155462. It is a securitization undertaking operating under the Luxembourg law of 22 March 2004 on securitization, as amended (the Securitization Law). According to the Securitization Law a wide range of assets can be securitized in Luxembourg including for instance risks relating to the holding of assets, whether movable or immovable, tangible or intangible, as well as risks resulting from the obligations assumed by third parties or relating to all or part of the activities of third parties.

Such a broad securitization activity allowing a high degree of structuring flexibility was the main reason for the capital group to create the securitization company, consolidating the European activity of the Group in terms of securitization transactions involving commercial loans, mortgage loans, car lease receivables, consumer credits, non-performing loans, income from operating businesses, etc. as might have been originated in Poland, Romania, Bulgaria and Italy.

Since then the securitization activity undertaken by the Company has been segregated in four compartments dedicated to different pools of assets with local Luxembourg based team having relevant experience in management of securitization regulated and unregulated funds as well as local compliance and reporting required by the local regulatory framework (e.g. reporting to Central Bank of Luxembourg).

Currently the Company focuses its activity on Polish and Romanian receivable portfolios.