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October 06, 2008

Comments

Aaron Neal

One point - the mark-to-market rule changes I've heard don't suspend them entirely, they only change from mark-to-market to mark-to-maturity.

IE, rather than have it on the books at today's price (50% or less of the total value of a bond package, since there IS no market to buy them), declare it as a long-term asset and book it at it's maturity value. Not a lot of wiggle room there for shenanigans, as the maturity value is pretty much fixed at a bond's creation. Still some room for the value to change (housing prices declining has reduced the value of the assets backing these bonds), but much closer to the actual value than what current accounting rules are giving us.

The (non-junk) bonds trading at 50-60% of maturity value currently have a lot of financial planners calling them "steals" as they're returning current ~10% cash flow and a significant capital gain at maturity, even if some of their assets are devalued.

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