Reporting conventions compared

Reporting conventions compared

Category: ABS Regulation

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Moody's has published a study examining how auto ABS performance is reported the UK, German, Chinese and Australian markets. The agency notes that while central banks play a significant role in driving disclosure harmonisation in each of these markets with their specific reporting requirements, local peculiarities remain.

"There are many commonalities characterising ABS transactions across these four jurisdictions, yet performance reporting in their investor reports can vary significantly because of differences in how concepts such as arrears and defaults are defined," says Georgina Lee, a Moody's avp - research writer.

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