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OA AIS Journal EN

Deconstructing the use of REPO 105 and Repo 108 Transactions Under SFAS 140: the Case of Lehman Brothers Holding Inc. and the Liability of Ernst & Young

John Burke · RISEBA University Riga, Latvia
Prior to filing for bankruptcy in 2008, Lehman Brothers Holding Inc., [LBHI] relied upon select repurchase agreements denominated “Repo 105” and “Repo 108” for the purpose of re-casting its balance sheet to meet net leverage ratios required by money markets. SFAS 140, as then existing without the 20…
OA AIS Journal EN

Contractual Obligations under the Private International Law in Albania.

Ervis Çela, Maks Qoku · Faculty of Law, University of Tirana, Albania
This theoretical and practical part is related to the analysis and studies of the contractual obligations under the private international law. This work is divided into three parts, where respectively, the first part deals with the general part of the contractual obligations; the second part deals w…