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Palgrave Macmillan
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Off Balance Sheet Finance

  • Book
  • © 1993

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Authors:
  1. Ron Paterson
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Table of contents (15 chapters)

  1. Front Matter

    Pages i-x
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  2. Off balance sheet finance—the impact of FRED 4

    1. Front Matter

      Pages 1-1
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    2. Introduction

      • Ron Paterson
      Pages 3-5

    3. FRED 4

      • Ron Paterson
      Pages 7-21

    4. Subsidiaries and Quasi subsidiaries

      • Ron Paterson
      Pages 23-34

    5. Associates and Joint Ventures

      • Ron Paterson
      Pages 35-39

    6. Leasing

      • Ron Paterson
      Pages 41-47

    7. Sale and Leaseback

      • Ron Paterson
      Pages 49-55

    8. Sale and Repurchase Agreements

      • Ron Paterson
      Pages 57-67

    9. Take-or-pay Contracts and Throughput Agreements

      • Ron Paterson
      Pages 69-72

    10. Consignment Stocks

      • Ron Paterson
      Pages 73-77

    11. Factoring of Debts

      • Ron Paterson
      Pages 79-84

    12. Securitised Receivables

      • Ron Paterson
      Pages 85-93

    13. Loan Transfers

      • Ron Paterson
      Pages 95-101

    14. Debt Defeasance

      • Ron Paterson
      Pages 103-105

    15. Conclusion

      • Ron Paterson
      Pages 107-108

  3. Appendix FRED 4 — Reporting the substance of transactions

    1. Appendix FRED 4 — Reporting the substance of transactions

      • Ron Paterson
      Pages 109-201

  4. Back Matter

    Pages 202-205
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About this book

In recent years the capital markets have developed into ever more complex areas, and banks have competed with each other to develop more sophisticated and innovative methods of financing. The pace of this innovation has often outstripped the development of rules for financial reporting. Off balance sheet finance is one particular area where the standard-setters are only now catching up. The Accounting Standards Board recently published a further exposure draft on the subject. FRED 4 - Reporting the substance of transactions - and Part 1 discusses in detail how it will affect the accounting treatment of various forms of off balance sheet finance. The exposure draft is reproduced in full in Part 2. Off Balance Sheet Finance will be an indispensable guide for bankers, other financiers, accountants and lawyers.

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