Securitizations: Legal and Regulatory IssuesSecuritizations: Legal and Regulatory Issues is a much-needed guide to one of the most strategically important areas of structured finance. Written by over two dozen experts with hands-on experience, this timely and insightful work explains the benefits--and risks--of securitization, and the legal, tax, accounting, and other issues involved. It includes: detailed discussion of the assets that can be securitized; rating agency considerations; the legal structure of securitization transactions; tax consequences for issuers and investors; the effect of an issuer' bankruptcy; contractual restrictions; regulatory concerns; cross-border and future-flow transactions; financial guaranty insurance; insurance securitizations; and securitization issues unique to specific foreign countries. For newcomers to the field, Securitizations: Legal and Regulatory Issues quickly brings you up to speed. For the experienced practitioner, it serves as an essential companion and reference as new techniques arise and new markets emerge. Book ʎ looseleaf, one volume, 1,234 pages; published in 2000, updated as needed; no additional charge for updates during your subscription. Looseleaf print subscribers receive supplements. The online edition is updated automatically. ISBN: 978-1-58852-091-3 |
From inside the book
Results 1-5 of 81
... Exemption and Transaction Exemption .. 7-13 [ 2 ] Conduits as Investors in Securitizations 7-14 § 7.05 Bank Regulatory Issues [ 1 ] Affiliate Issues 7-16 7-16 [ 2 ] Risk - Based Capital Guidelines .. 7-16 § 7.06 Accounting Treatment 7 ...
... Exemption from Registration [ 3 ] Utility Registrant Liability [ 4 ] Trust Indenture Act of 1939 [ 5 ] Pre - existing Utility Indenture § 14.09 Miscellaneous Issues [ 1 ] State Involvement [ 2 ] Credit Enhancement [ 3 ] Documentation ...
... Exemption Account Exemption [ e ] Mortgage Pool Exemption [ 3 ] Individual Exemptions [ a ] Underwriter Exemptions [ b ] Credit Card Receivables [ c ] Other Exemptions . . CHAPTER 19 Commercial Mortgage - Backed Securities § 19.01 ...
... Exemption 25-69 [ f ] Anti - Avoidance Provisions . 25-70 [ g ] Commentary on the Revised IWT Exemptions 25-70 [ i ] Causal Connection Between the Offering and Issue of Securities .... 25-70 [ ii ] Dealer Compliance With the IWT Exemption ...
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Contents
2 | 2-4 |
Where Loans are the Referenced | 2-9 |
2 | 2-13 |
CHAPTER 4 | 4-1 |
CHAPTER 5 | 5-1 |
a The Sale Transaction | 5-13 |
1 Creation of a Security Interest by | 6-1 |
2 Calculating Gain or Loss in a Revolving | 6-2 |
CHAPTER 18 | 18-1 |
9 Interpretation of Various SEC Rules | 18-9 |
CMBS | 19-1 |
CHAPTER 20 | 20-1 |
207 | 20-7 |
Securitizations in Ireland | 21-1 |
CHAPTER 23 | 23-1 |
CHAPTER 11 | 23-11 |
Securitizations 530 | 6-5 |
Structure 648 | 6-6 |
3 A Gain on Sale Calculation Template 649 | 6-49 |
4 A Revolving Credit Card Securitization Calculation Example 651 | 6-51 |
5 A Lease Securitization Example 652 | 6-52 |
6 Fair Value 654 | 6-56 |
8 Estimating Fair Value 657 | 6-57 |
9 Recording an Asset for Servicing 658 | 6-58 |
10 Recording Retained Credit Risk 663 | 6-63 |
12 Desecuritization Transactions 665 | 6-65 |
Prepayment andor Credit Risk 666 | 6-66 |
2 Determining Periodic Interest Income 668 | 6-68 |
3 Determining Whether an Impairment Charge is Required 669 | 6-69 |
CHAPTER 7 | 7-1 |
11 | 7-2 |
Conduit | 7-7 |
CHAPTER 8 | 7-8 |
137 | 7-13 |
Commercial Mortgage Loan Securitizations | 7-27 |
b The Special Purpose Vehicle | 8-13 |
03 | 8-14 |
04 | 8-20 |
07 | 8-32 |
b True Sales and Revised Article 9 516 | 9-9 |
c Eligibility Requirements | 9-13 |
CHAPTER 12 | 11-5 |
CHAPTER 10 | 12-1 |
CHAPTER 13 | 13-1 |
CHAPTER 14 | 14-1 |
4 Changing the Yield and Recognizing | 14-4 |
WriteDown on an Investment Covered by EITF 9920 670 | 14-20 |
CHAPTER 21 | 14-21 |
1 Cash Flow | 15-1 |
CHAPTER 16 | 16-1 |
CHAPTER 24 | 24-2 |
CHAPTER 19 | 24-19 |
CHAPTER 25 | 25-1 |
f Two Classes of Persons Exposed | 25-28 |
6 Foreign Exchange Gains and Losses 2573 | 25-73 |
ii GSTFree Supplies 2575 | 25-75 |
iv Financial Supplies 2577 | 25-76 |
v Incidental Financial Supplies 2577 | 25-77 |
d Reverse Charging 2578 | 25-78 |
e Registration Under the GST Act 2579 | 25-79 |
ii Registration of a Securitization Trust 2580 | 25-80 |
g Conclusion 2581 | 25-81 |
09 Stamp Duty and Securitization in Australia 2582 | 25-82 |
3 Creation of a Securitization Trust 2583 | 25-83 |
5 Charge Over Property 2584 | 25-84 |
6 Issue of Securities to Investors 2585 | 25-85 |
9 Relief in Other States 2589 | 25-89 |
10 The Regulation of the Participation by Banks and Other DepositTaking Institutions in Securitizations in Australia 2590 | 25-90 |
b Separation and Disclosure 2591 | 25-91 |
c Provision of Facilities by ADIS 2592 | 25-92 |
e APRAs New Conglomerate Capital Adequacy Regime 2593 | 25-93 |
3 Covered Bonds 2594 | 25-94 |
4 Basel II 2595 | 25-95 |
5 Conclusion 2596 | 25-96 |
Insurance Securitizations | 26-1 |
CHAPTER 27 | 27-1 |
b Accounting of the FCC 2732 | 27-32 |
CHAPTER 17 | 8 |
Structures 172 | 17 |
1 General Characteristics of a Master | 1 |
Glossary of Mnemonics | |
1 | |
13 | |