A balancing act
The FASB postponed its planned overhaul of off-balance-sheet vehicles for a year in July. Bankers welcome the delay, but warn the rules, when implemented, could cause trillions of dollars of assets to be brought back on the balance sheet. By Alexander Campbell
Seven years after
Enron's network of loss-concealing subsidiaries was exposed, off-balance-sheet vehicles are in the news again. In April, Robert Herz, chairman of the US Financial Accounting Standards Board (FASB) warned that shifting subprime mortgages into off-balance-sheet vehicles had created "ticking time bombs" - concealing the extent of banks' liabilities and making it legally difficult for
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