Securitizations: Legal and Regulatory Issues

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Law Journal Press, 2000 - 1764 páginas

Securitizations: 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

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Contenido

CHAPTER
2-1
2 QSPE Criteria 610
2-6
Where Loans are the Referenced
2-9
3 QSPESPEs and Consolidated Financial
3-3
Statements 618
3-17
CHAPTER 4
4-1
Device Credit Card Trusts 415
4-2
4 The Effect on OSPE Status of Servicer
4-4
9 Interpretation of Various SEC Rules
18-9
2 Tax Exemption for Interest on
19-2
CHAPTER 20
20-1
Securitizations in Ireland
21-1
Covered by EITF 9920 670
22-20
CHAPTER 17
23-1
Security Interests 107
23-10
CHAPTER 11
23-11

CHAPTER 5
5-1
Loan Pools 197
5-19
2 Methods of Perfection and Priority of
5-25
CHAPTER 6
6-1
2 Calculating Gain or Loss in a Revolving
6-2
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
4 Changing the Yield and Recognizing a WriteDown on an Investment
6-70
CHAPTER 7
7-1
2 Creation of a Security Interest
7-2
7 Informational and Computational
7-7
11
7-28
814
8-14
820
8-20
CHAPTER 9
9-1
CHAPTER 10
10-1
Auto Loan Securitization
12-1
CHAPTER 13
13-1
CHAPTER 14
14-1
CHAPTER 21
14-21
Introduction
15-1
915
15-9
CHAPTER 16
16-1
916
16-9
5 Credit Derivatives 176
17-1
CHAPTER 18
18-1
CHAPTER 24
24-1
b Extinguishment of Debt Upon
24-2
CHAPTER 19
24-19
The Law of Securitization in Australia
25-1
b When is a License Required? 2515
25-15
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
Relief 267
26-7
CHAPTER 27
27-1
b Accounting of the FCC 2732
27-32
1 General Characteristics of a Master
1
Structures 172
17
Consolidation of Variable
1
Glossary of Mnemonics
77
Table of Cases TC1
1-1
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Patrick D. Dolan is a partner at Dechert, an international law firm with approximately 600 lawyers, and is a member of the firms securitization practice group.nbsp; Mr. Dolan received his B.A. from Swarthmore and his J.D. from the University if Chicago.

C. VanLeer Davis III is a Of Counsel to the Philadelphia office of Dechert LLP and a member of the firms domestic tax group. Mr. Davis received his B.A. from Princeton University and his J.D. from Harvard University.

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