Article: Auction rate securities: a primer for finance officers.

The auction rate securities market has expanded significantly in the public finance sector since 2001. Nationwide, issuance of auction rate securities, including the public finance sector, grew from $100 billion in the first quarter of 2002 to $200 billion by the end of the fourth quarter of 2003. Municipal issuers sold $42.8 billion of auction rate securities in 2004 compared with $41.3 billion in 2003, according to Thomson Financial. Public finance has become the fastest-growing sector to use auction rate securities, with total issuance projected to grow at double-digit rates in the future.

The use of auction rate financing is becoming more attractive for many ...

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