These are pertinent motives to continue resorting to securitisation so that in my view the OTD concept will remain valid, though certainly not in the same form and to the same extent as in the recent past. It remains important that policy makers are aware of these benefits when considering possible public action.
Transparent disclosure These concerns, among others, also raise the importance of disclosures in the financial statements that assist readers in understanding how the financial statements reflect the business strategy, risk management, and operating effectiveness of the enterprise.