'...someone must be sitting on billions of unrealized losses. That's a big problem in the markets for RMBS, CMBS, leveraged loans, junk debt, CDOs, CDPOs, CDS, etc. No one knows who's sitting on the losses. Is it the big Wall Street banks? Which ones? Is it hedge funds? Probably all of the above and more. Hell, even NON-financial companies like pharma giant Bristol Myers have taken losses.....'

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