Traditional Securitization, Synthetic Securitization dan Basel Commitee for Asset Securitization (Konsepsi, Pengaturan dan Pelaksanaannya)  

Oleh:

Widjaja, Gunawan

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: PPH Newsletter: Pusat Pengkajian Hukum no. 68 (Mar. 2007), page 4-13.
Topik: Sekuritisasi Aset; Sekuritisasi Konvensional; Sekuritisasi Sintetis; Basel Commitee; Prinsip Akuntansi; US GAAP; UK

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Perpustakaan Pusat (Semanggi) Nomor Panggil: NN5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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The development in asset securitizing has introduced a new form so called synthetic securitization to overcome accounting problems encountered by conventional securitization. Synthetic securitization combines both principles in conventional securitization and credit derivatives. it does not requires transfer of ownership of the asset to be securitized in which only credit risk is being transferred to the investor so as the originator still keeps the asset in its balance sheet. Both conventional securitization and synthetic securitization are also stipulated in detail in Basel Commitee Framework for Securitization.

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