CORPORATE AFTERSHOCK 2 PHẦN 7 pdf

... Investigations, July 23 , 20 02 (Caplan Opening Statement) available at http://www.senate.gov/∼gov_affairs/0 72 3 02caplan .pdf (visited October 22 , 20 02) . 26 . Statement of Rick Caplan supra note 30. 27 . Hudson ... York (via videoconference) (April 22 , 20 02) , available at http://www.federalreserve .gov/boarddocs/speeches /20 02/ 20 020 422 /default.htm (visited October 16,...

Ngày tải lên: 07/08/2014, 02:20

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Ngày tải lên: 05/08/2014, 14:21

... (B) (2) (a). 21 8. See note 21 5 at ¶ 2( a) and Commentary. 21 9. See note 21 5 at ¶ 2( b). 22 0. See note 21 5 at ¶ 3. 22 1. See note 21 5 at ¶ 4. 22 2. See note 21 5 at ¶ 5. 22 3. See note 21 5 at ¶ 7( a). 22 4. ... Restate 20 01 and First Quarter 20 02 Fi- nancial Statements, WorldCom Press Release, June 25 , 20 02. 176 . Sandberg et al. (20 02) . 177 . SEC, Litigat...

Ngày tải lên: 07/08/2014, 02:20

... EL 02- 71 -000, 99 FERC ¶ 61 ,24 7 (May 31, 20 02) . 20 . See note 19. 21 . See note 19. 22 . Transwestern Pipeline Co. v. FERC, 8 97 F.2d 570 , 577 (D.C.Cir., 1990). 23 . FPA § 20 5(a), 16 USC § 824 d(a) (20 01). 24 . ... States Coordinating Council During the Years 20 00 20 01, Docket No. PA 02- 2-000, p. 2 (May 21 , 20 02) . 73 . See note 72 . 74 . Dynegy Power Marketing...

Ngày tải lên: 07/08/2014, 02:20

... Info Source (October 18, 20 02) . 6. Bryce (20 02) , p. 21 7. 7. Woods (20 02) , p. 125 . 8. “A Conversation with the LME’s Simon Heale.” Wall Street and Technology (April 5, 20 02) . 9. See note 8. 10. ... Works: The Mule Market,” National Review ( January 22 , 20 02) . 2. “Enron Networks,” Draft Presentation and Internal Discussion Document, November 20 01 (on file with the author)...

Ngày tải lên: 07/08/2014, 02:20

... which LJM2 invested allowed Enron to avoid reflecting nearly $1 billion in losses on merchant investments from the third quarter of 20 00 through the third quarter of 20 01 (Powers et al., 20 02, p. ... disclosed (Powers et al., 20 02) . Despite its hedging efforts, Enron’s finance team chose to terminate the Rhythms hedge toward the end of the first quarter of 20 00. In No- vember 20 0...

Ngày tải lên: 07/08/2014, 02:20

... Mahonia was identified as a suitable ve- hicle for conducting that transaction (Harrison, 20 02) . From 1994 to 20 01, Enron engaged in another 10 prepaid transac- tions with Mahonia. All but the last ... instance, Mahonia did reject a trans- action proposed by Chase because it was too risky (Harrison, 20 02) . Similarly, as a separate firm responsible for its own deals, the swap between C...

Ngày tải lên: 07/08/2014, 02:20

... (Turner, 20 02) . In 20 00, FASB issued guidance specific to pre- paid swaps with Statement 133 Implementation Issue, Definition of a Deriva- tive: Prepaid Interest Rate Swaps (FASB, 20 00b). 7 At that ... with accounting for the extinguishment of debt (FAS 76 ) (FASB, 1983a) and the transfer of receivables with recourse (FAS 77 ) (FASB, 1983b). FAS 76 provided that debt may be accoun...

Ngày tải lên: 07/08/2014, 02:20

... exposure. 7 Dodd (20 02) estimates that Enron had about $77 3 billion in notional principal outstanding on derivatives contracts at year-end 20 00: $1 52 bil- lion in natural gas contracts, $26 7 billion ... of Enron’s remaining undisclosed SPEs. Originally due in 20 03, the entire bal- ance on that loan was suddenly accelerated to a due date of November 27 , 20 01. Enron disclosed t...

Ngày tải lên: 07/08/2014, 02:20

... judgment and rescheduled a trial date in early 20 03. On January 2, 20 03, JPMC announced that it was taking a $1.3 bil- lion charge in the fourth quarter of 20 02 largely to deal with Enron lit- igation ... problems (Azarchs, 20 01). NOTES 1. See Fox (20 02) for a good discussion of the investment losses that led Enron to slowly bleed to death financially. The numbers in this paragraph...

Ngày tải lên: 07/08/2014, 02:20