They were classed as Available for Sale Securities and were comprised of mortgage based securities ie they were interests in assets that could be sold and were bankruptcy remote. I believe they are one in the same since I've seen no other evidence of any other retained interests in WAMU's filings. Another possibility is that the retained interests in Trusts were recorded in the company books with only the cash flows being shown in their SEC filings. If such is the case, we are not privy to such info, only the FDIC and JPM would be.
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