Article: Asset-backed commercial paper programs.

In existence since 1983, asset-backed commercial paper programs have grown substantially over the past two years. These programs involve the securitization of assets and are attractive to companies because they provide a stable source of funding. At the same time, they appeal to banking organizations because they provide a means of earning fee income and meeting customers' needs for credit and, at the same time, eliminate the need to maintain the amount of capital that would be required if loans were extended directly to the companies.

Further incentive for participation in these programs has been provided by recent revisions to the Securities and Exchange ...

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