Asset-backed commercial paper (ABCP)

SPV Ruling: Counting the cost

The recent crop of high-profile accountancy scandals has forced the US accounting regulator to clamp down on the 'creative' use of special purpose vehicles to shift liabilities off balance sheet. Saskia Scholtes investigates the ramifications for firms…

Japan's SMEs facing funding crisis

Japan's small and medium-sized enterprises (SMEs) are facing the worst funding crisis since the 1997/98 Asian financial meltdown, according Hiroshi Nakaso, associate director of the financial markets department at the Bank of Japan, speaking at Risk…

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