Although some catastrophe bonds were issued on the property/casualty side, securitization
transactions in the life insurance market were not common.
The American Securitization
Forum (ASF) will host ASF 2006, the only conference developed for and by the securitization
industry, from Sunday, January 29 through Wednesday, February 1, 2006 at the Wynn Hotel in Las Vegas.
While authorized (57 percent) and offshore reinsurance (44 percent) are currently the most popular means of addressing capital needs, securitization
is showing a dramatic increase in popularity.
of derivatives and alternative asset classes, yearbook 2005.
When accounting under FAS 140, "Accounting for Transfers and Servicing of Financial Assets and the Extinguishment of Liabilities," for the securitization
and sale of credit card receivables, and in computing the gain or loss on sale, a banking organization (seller) should report the AIR asset on the date of transfer, at adjusted cost, based on its relative fair (market) value.
This issue, Effect of a "Removal of Accounts" Provision on the Accounting for a Credit Card Securitization
, considers whether such provisions should affect the sales treatment often accorded these transactions.
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.
has generated a strong interest among structured finance professionals because of a potentially large opportunity in the life insurance industry.
He had acquired an increasing expertise in securitization
investments, a relatively new financing method in the late 1980's that was beginning to mature and become more intriguing to real estate developers.
Title II seeks to increase the availability of credit to small businesses by facilitating the securitization
of small business loans.
com/research/479996/real_estate_securi) has announced the addition of the "Real Estate Securitization
Handbook 2009-2010" report to their offering.
can be characterized as the "securitization
of the business of an enterprise," in contrast with traditional securitization
, which is the "securitization
of assets of an enterprise.