Archive for the ‘Creative Accounting’ Category

The Subprime Mortgage Crisis, Part 6: Commercial Paper Gets “Innovative.”

Tuesday, January 29th, 2008

In Part 5, we reported the ultimate financial reality check. Regulators told banks to get rid of the standby Letters of Credit (LCs) that provided 100% protection for the Commercial Paper that has become the dominant means by which corporations finance their short term and increasingly, their longer term, financing ...

The Subprime Mortgage Crisis, Part 5: The Birth of the “Quants.”

Monday, January 28th, 2008

There are two kinds of banking “innovation.” First, the ones that make real money. These are hidden from public view or more often subtly described as one thing when in fact they are another. Banks have terrific problems protecting their genuine innovations. The buying and selling of banking assets is ...

The Subprime Mortgage Crisis, Part 4: Over-the-Counter Derivatives Become a Market.

Saturday, January 26th, 2008

If one actually does begin the afterlife with a conversation with St. Peter, I know the first topic of conversation in my case will be plain vanilla swaps. I was one of the first bankers to open an arbitrage book trading plain vanilla swaps against futures. This was an analytically ...

Lies, Damn Lies and “Reconsideration Events”

Tuesday, November 27th, 2007

A “reconsideration event” is when an accounting entity, for example Citigroup, does something for a separate entity, for example a Citigroup “sponsored” Mortgage Conduit, that suggests that all the apparent protections Citigroup’s stockholders seemed to have from the risks posed by the subprime mortgages in the conduit didn’t amount to ...