?????????? ?????????????? ? ??????????????? ??????: ??????????? ?????????? ?? ??????????? ??????
Електронний архів Житомирського державного технологічного університету
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| Title |
?????????? ?????????????? ? ??????????????? ??????: ??????????? ?????????? ?? ??????????? ??????
Synthetic securitization in the accounting: the peculiarities and the national experience |
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| Creator |
?????, ?.?.
Driga, ?.?. |
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| Subject |
??????????????
????????? ??????? ?????????? ?????????????? ????????? ????? ????????? ????????? ????????? ???? ???????? ???? ???? ?? ????? ?????????? securitization ?true sale? synthetic securitization credit risk credit derivative credit-default swap credit linked notes total return swap |
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| Description |
? ?????? ??????????? ???????? ??????????? ????? ?? ????????? ? ?????? ?????????????? ? ????? ? ???????????? ???????????? ????????? ??????????? ????????????, ?????????? ????? ???????????, ?????????????? ??????? ?? ??????????? ??????? ?? ?????????? ??????. ????????? ????????, ???? ?? ?????????? ?????????? ?????????????? ? ??????, ? ????? ???????? ??????????? ?????? ???????????? ?????? ????????? ????????????. ?? ?????? ??????????? ????????????? ??????? ???????? ????? ?????????????? ????????? ???????? ???????????? ??????????? ??????????????, ? ???? ????? ??? ???????????? ??????????? ?????, ?? ??????????? ?? ??????????. ????? ???????????????? ????? ????????? ??????????? ?????????????? ?? ????????? ???????? ????? ?? ?????????? ? ????????????? ????????? ???????????. ???? ????, ???????? ???????? ???????? ???? ????????? ???????????, ??? ???????????????? ??? ??? ?????????? ??????????? ??????????????. ?? ?????? ?????????? ??????????? ?????????? ?????????????? ??????? ??????????????? ??????, ??? ????????? ? ??????? ??????????? ??????????????. In the dynamic development of the financial market and the economy as a whole is one of the Securitisation innovative tools to attract additional funding, increased liquidity, diversification of assets and minimize risks in financial markets. The article outlines the nature, types and predictors of securitization as a whole and are implementing national experience of the financial mechanism. On the basis of the comparative analysis of the main types of securitization outlines the benefits of a synthetic securitization, including the Ukrainian financial market, and especially its implementation. Also describes the various mechanisms and synthetic securitization. The general steps for its implementation using credit derivatives. In addition, selected the most common types of credit derivatives that are used during the implementation of a synthetic securitization. On the basis of theoretical research facilities identified accounting arising during synthetic securitization. |
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| Date |
2016-03-14T12:15:51Z
2016-03-14T12:15:51Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1896
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| Language |
uk
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| Relation |
?????? ????. ?????: ?????????? ?????;1(71)
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| Publisher |
????
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