Other Than Temporary Impairment (“OTTI”) of Fixed Income Securities [PowerPoint]
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Summary
Wilary Winn offered this OTTI of Fixed Income Securities presentation as a webinar for McGladrey & Pullen, LLP.
Wilary Winn considers the accounting and regulatory reporting for OTTI to be among the most complex issues facing financial institutions. To assist with this issue, we presented a webinar on May 12, 2009 beginning with a calculation example of OTTI and then addressing the required accounting.
Key topics include:
- Key valuation inputs
- Overall performance by vintage
- High level tests
- Accounting implications
How Can We Help You?
Founded in 2003, Wilary Winn LLC and its sister company, Wilary Winn Risk Management LLC, provide independent, objective, fee-based advice to over 600 financial institutions located across the country. We provide services for CECL, ALM, Mergers & Acquisitions, Valuation of Loan Servicing and more.
Released May 2009