Other Than Temporary Impairment (“OTTI”) of Fixed Income Securities [PowerPoint]

Home >> Resources >> Other Than Temporary Impairment (“OTTI”) of Fixed Income Securities [PowerPoint]

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

To view the full presentation, please download the PDF

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