8 novembre 2009
7
08
/11
/novembre
/2009
21:33
Le récent rapport financier de Fannie MAe nous apprends décidement plein de choses (voir aussi l'article suivant), notamment qu'une nouvelle loi comptable affectant les établissements financiers émettant des crédits va entrer en application au 01/01/2010.
On apprend que cela va grandement impacter ses comptes en 2010 ... mais de quoi s'agit t'il ?
Il s'agit en fait de rapatrier des prêts qui avaient été placés hors bilans dans les bilans ... et cela bien entendu va affacter les tier-1 ratio à la baisse et il va donc falloir les monter et donc recapitaliser. Et peut être même des pertes jusque là gentillement ignorées devront être actées au passif. Du moins c'est ce que je comprends ... Cela date de cet été mais personne n'en a fait de publicité .... tiens tiens. C'est jamais bon signe ... A suivre.
Extrait du rapport Fannie Mae :
New accounting pronouncements or changes in existing accounting pronouncements may have a significant effect on our results of operations, our financial condition, our net worth or our business operations. We identify and discuss the expected impact on our consolidated financial statements of recently issued or proposed accounting pronouncements in “Notes to Condensed Consolidated Financial Statements—Note 2, Summary of Significant Accounting Policies.” Also see “Off-Balance Sheet Arrangements and Variable Interest Entities” for additional discussion of the significant impact on our financial statements of the recently issued accounting standards that eliminate the concept of QSPEs and change the consolidationmodel for variable interest entities. We are required to adopt these new accounting standards effective January 1, 2010
Un article pour aider à comprendre :
7/8/09 - FASB has decided to eliminate the concept of qualified special purpose entities, commonly known as "Q's." FASB has been troubled by the existence of Q's for some time, and last year proposed eliminating the accounting device, which allows banks and other financial companies to hold many asset-based securities off-balance sheet.
FASB's move may not have a dramatic impact on income statements across the entire banking sector, but it will dent Tier 1 capital levels at institutions that sold mortgage and other loans into such securities.These assets will now show up on the balance sheet at the start of the upcoming fiscal year — Jan. 1, 2010.
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