This presentation covers:
- pre-TOFA treatment of liabilities
- TOFA treatment of liabilities
- example 1 – Historic rate rollover
- example 2 - Securitisation
- example 3 – Accounting Provision and FRE9
- example 4 – Fair value assets and liabilities
- example 5 – Buying back debt
- example 6 – Waiver/release of debt
- example 7 – FX on equity interests
- TOFA/consolidation Interactions
- liabilities example – the 2012 changes.