Deloitte
Accounting Research Tool
...
Appendix E — Industry-Specific Guidance

E.2 Collateralized Investment Vehicles

E.2 Collateralized Investment Vehicles

Footnotes

1
A collateral manager must also assess whether it would be required to perform the related-party tiebreaker test (see step 4 for additional details).
2
The other federal agencies are the Office of the Comptroller of the Currency in the Department of the Treasury, the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, the Federal Housing Finance Agency, and the Department of Housing and Urban Development.
3
The final rule was issued in response to a mandate of Section 941 of the Dodd-Frank Wall Street Reform and Consumer Protection Act, which added new credit risk retention requirements to Section 15G of the Securities Exchange Act of 1934.