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US FDIC Extends Rule Helping Securitization Market



By Anusha Shrivastava, Of DOW JONES NEWSWIRES

NEW YORK -(Dow Jones)- The U.S. Federal Deposit Insurance Corp. on Thursday extended a rule to help the securitization market, roiled by new accounting regulations.

The banking regulator's board decided that existing securities backed by consumer loans, mainly credit card debt, as well as new bonds issued before March 31, 2010, won't lose their so-called "safe harbor" treatment. The FDIC will, in effect, not be able to raid the assets backing these securities even if the lending institution files for bankruptcy.

The FDIC will issue further guidance on new rules for bonds issued after March 31, 2010 on Dec. 15.

New accounting rules issued by the Financial Accounting Standards Board, or FASB, due to go into effect in companies' next fiscal year, would bring these securities on-balance-sheet, such that if the bank went into receivership, the FDIC could have had access to the assets backing the bonds.

Because of confusion over these accounting rules, issuance of credit card bonds plummeted in October. No new credit-card-backed bonds have emerged in the market since Bank of America issued a $300 million deal on Oct. 2, according to the trade publication Asset-Backed Alert.

No credit-card securities eligible for funding under the Federal Reserve's Term Asset-Backed Securities Loan Facility, or TALF, have surfaced since September.

Year-to-date issuance of securities made up of credit-card loans has fallen 41% to $32.3 billion from $55.2 billion a year ago, according to a Deutsche Bank note published Nov. 5.

On Thursday, The FDIC board decided to create a "transitional safe harbor," but said there would be further discussion on this complex matter and it would get further comments from industry participants before the end of the year before it makes another decision.

-By Anusha Shrivastava, Dow Jones Newswires; 212-416-2227; anusha.shrivastava@ dowjones.com


  (END) Dow Jones Newswires
  11-12-091120ET
  Copyright (c) 2009 Dow Jones & Company, Inc.

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