US Financial Instruments and Credit Group publications

PricewaterhouseCoopers (PwC) brings its years of experience to provide in-depth discussion and insight to the critical issues of the structured finance industries.

The reemergence of early MBS funding programs: Potential funding solutions for loan originators
The existing shortage in warehouse lending availability appears to have renewed interest in agency early funding programs as a means of potentially providing additional liquidity to mortgage companies for new originations.

Recent developments in the US securitisation market
By David Lukach, Frank Serravalli, Edward Faccio, and Frank Gaetano, PricewaterhouseCoopers LLP

Capital Markets Accounting Developments Advisory 2008-13 : 29 October 2008
Revenue Procedures 2008-28 and Revenue Procedures 2008-47

How credit market conditions expose challenges of securitization technology systems
Due to the ongoing liquidity crunch and a lack of a secondary market activity for many types of securitized instruments, organizations must now rely more heavily on financial models to support valuation prices.

Improving the valuation process for structured finance products
The structured finance industry has enjoyed nearly three decades of growth and success driven by steady improvements and innovative developments. In mid-2007, everything changed and we are now in an unprecedented period for the industry.

Banking & capital markets issues technical accounting issues : Fall 2006 (39kb)
Many entities engage in transactions involving the transfer of financial assets, such as securitizations of receivables or loans, sales of loan participations, repurchase agreements, securities lending and factoring arrangements. This publication highlights PwC's Financial Instruments and Credit Group's Observation.

Reg AB Is here to stay: What does this mean for servicers? : October 2006
The Securities Exchange Commission (“SEC”) issued final rules for the Asset Backed Securities (“ABS”) industry on December 22, 2004 entitled "Regulation AB", which became effective on January 1, 2006.

Banking/capital markets issues
This is PwC's banking/capital markets issues, where we bring you insights into the trends shaping our industry.

Understanding Regulation AB : July 2005
Our whitepapers are produced to help our clients prepare for the requirements of new and proposed regulatory guidance. These reports address the implications of the new regulations and implementation issues likely to be faced.