TY  - UNPD
A1  - Baums, Theodor
T1  - Asset securitization in Europe
T2  - Institut für Handels- und Wirtschaftsrecht (Osnabrück): Arbeitspapiere ; [19]94,2
T2  - Institut für Bankrecht (Frankfurt, Main): Arbeitspapiere ; Nr. 16
N2  - Until the late 1980s, asset securitisation was an US-American finance technique. Meanwhile this technique has been used also in some European countries, although to a much lesser extent. While some of them have adopted or developed their legal and regulatory framework, others remain on earlier stages. That may be because of the lack of economic incentives, but also because of remaining regulatory or legal impediments. The following overview deals with the legal and regulatory environment in five selected European countries. It is structured as follows: First, this finance technique will be described in outline to the benefit of the reader who might not be familiar with it. A further part will report the recent development and the underlying economic reasons that drive this development. The main part will then deal with international aspects and give an overview of some legal and regulatory issues in five European legislations. Tax and accounting questions are, however, excluded. Concluding remarks follow.
T3  - Arbeitspapiere / Johann-Wolfgang-Goethe-Universität, Institut für Bankrecht - 16 
KW  - Großbritannien
KW  - Niederlande
KW  - Frankreich
KW  - Belgien
KW  - Deutschland
KW  - Securitization
Y1  - 1994
UR  - http://publikationen.ub.uni-frankfurt.de/frontdoor/index/index/docId/4662
UR  - https://nbn-resolving.org/urn:nbn:de:hebis:30-8374
UR  - http://www.jura.uni-frankfurt.de/42780841/arbeitspapiere
PB  - Institut für Handels- und Wirtschaftsrecht
CY  - Osnabrück
ER  -