Bibliographic record
Abstract
ABCP conduits arbitrage 464 fully supported 464 meaning 464 multi-seller 464 partly supported 464 single seller 464 types of 464 see also Asset backed commercial paper see also Conduits ABS see Asset backed securities ABS prepayment see Absolute prepayment rate Absolute prepayment rate meaning 246 Acceleration equivalent triggers in securitization 200 in case of revolving structure 91 meaning of, in revolving asset securitization 55 Accounting for securitization accounting standards 764 components approach 769 continuing involvement approach, see Continuing involvement (accounting) development of accounting standards 765, 775 disclosures by the originator 820 financing treatment 817 for investors 830 for SPV 822 for SPV, see also Consolidation (Accounting) FRS 5 approach, see FRS 5 future flows securitization 830 gain on sale, see Gain on sale gain or loss computation 800 generally 761-839 IAS 39, see International Accounting Standard 39 IFRS, see International Accounting Standard 39 in Australia 181 in Canada 115 in future flows securitization 830 in Germany 124 in Hong Kong 160 in Japan 156 in revolving structures 893 isolation, see Legal transfer legal transfer, meaning of 775, 776, 778 legal transfer, see also Legal transfer legal transfer, see also True sale loan treatment 766 predominant characteristic approach 765 qualifying SPE, see under Qualifying SPE recourse, impact of 772 removal of accounts provision, see Removal of accounts provision revolving asset securitization 829 risk retention as basis for 768 sale, accounting for 764 sale treatment, impact of 767, 790 sale treatment, see also Gain on sale sale treatment explained 766 sale versus loan treatment 766 sale, basic philosophy 768 sale, preconditions for 772 servicing asset, see Servicing asset substance over form 763 substance over form, see also Substance over form surrender of control, see Surrender of control upfront recognition of profits 102 valuation of assets and liabilities created 799 see also Components approach see also Consolidation (accounting) see also Continuing involvement (accounting) see also EITF 99-20 see also Legal transfer see also Surrender of control Accounting profits and securitization 102, 535 see also Accounting for securitization volatile nature of, avoided in synthetic transactions 535 volatility in, due to securitization
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.200 | 0.131 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; both teacher heads agree on what is shown here.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".