Financial Instruments, Structured Products and Real Estate Group publications

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

Dodd-Frank stress testing requirements for mid-sized financial firms: Highlights and insights - February 2013
In this FS Regulatory Brief, we highlight the business implications of meeting regulatory expectations for stress testing and capital planning and delve into the large-bank regulatory expectations that are now being applied to other financial companies.

FSR insights: Proposed changes to accounting for credit losses in financial assets
This viewpoint helps clients to understand the best practices around the FASB's proposed changes to U.S. GAAP in accounting for credit losses in financial assets.

Capital Markets Accounting Developments Advisory 2011-2: 4 May 2011
I.R.C. §475: Industry Directive related to Mark-to-Market Valuation

Capital Markets Accounting Developments Advisory 2011-1: 12 January 2011
Analysis of Proposed ASU Topic 860 – Transfers and Servicing: Reconsideration of Effective Control for Repurchase Agreements

Capital Markets Accounting Developments Advisory 2010-8: 13 December 2010
Analysis of ASU 2010-20 – Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses

Capital Markets Accounting Developments Advisory 2010-7: 8 October 2010
Proposed Regulations (REG-119921-09) Series of Series Trust and Cells of Protected Cell Company Treated as Separate Entities

Capital Markets Accounting Developments Advisory 2010-6: 29 September 2010
The Obama Administration’s call for 100 percent expensing of qualified investments could incentivise leveraged leases and sale-leaseback transactions

An approach for managing warehouse lending operations
In this article, we review the warehouse lending operating model and discuss the steps organizations may consider in creating a lending operational platform that effectively manages risk.

Distressed debt tax accounting services
Investors in distressed loans, asset backed securities (ABS), and mortgage backed securities (MBS) are confronted with complex tax accounting rules that are difficult to apply to current market conditions. PwC can assist distressed debt investors to make informed decisions regarding tax accounting, while confronting the operational challenges.

Capital Markets Accounting Developments Advisory 2010-5: 10 May 2010
FASB amends exception for credit derivatives embedded in securitized financial assets: A summary of ASU 2010-11

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, PwC

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.

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.