????信用評級機構標準普爾（Standard & Poor's）在周一的聲明中表示，它可能將遭到美國證券交易委員會（The Securities and Exchange Commission）的正式起訴。

????標準普爾母公司麥格勞-希爾（McGraw-Hill）于上周四收到美國證交會發出的“韋爾斯通知”（Wells Notice）。通知稱，委員會可能會因標準普爾在2007年對一只債務抵押債券進行評級時涉嫌違反證券法的行為開出罰單。

????麥格勞-希爾公司在聲明中表示：“標準普爾在這個問題上一直與美國證交會保持合作，并愿意繼續予以配合?！?/p>

????標準普爾的發言人則未就此作進一步評論。

????這宗受到質疑的Delphinus CDO 2007-1債務抵押債券交易當時由瑞穗國際（Mizuho International）出面安排，并由特拉華投資公司（Delaware Investments）擔任抵押品管理人。標準普爾于2007年對這只主要受次級抵押貸款支持的債券給出AAA的高質量評級，但最終于2008年底將該債券的評級調降至垃圾級。如果美國證交會最終決定提起起訴，則可能會對標準普爾處以民事罰款、非法所得費用賠償或尋求其他適當的衡平法救濟。

????美國證交會近期對金融危機時期出現違約的抵押債券交易所開展了一系列調查，這是其中最新的一次行動。本月早些時候，華爾街日報（Wall Street Journal）報道稱，花旗集團（Citigroup）和瑞信（Credit Suisse）正與美國證交會進行商談，以了結這兩家公司在2007年10億美元債務抵押債券中所扮演角色地相關指控。摩根大通（JP Morgan）于今年早些時候支付了1.54億美元，以了結與一宗問題抵押貸款債券交易相關的民事指控。

????“韋爾斯通知”并非正式指控或不法行為認定，接到通知的一方可以設法說服美國證交會放棄提起訴訟。該通知也并不意味著美國證交會將采取任何實際行動。委員會曾于去年5月對另一家信用評級機構穆迪（Moody's）發出通知，表示穆迪的登記聲明由于違反公司政策而“被認為虛假和具有誤導性”。該訴訟最終被撤回。

????麥格勞-希爾在接到美國證交會通知的時候，正處于重組變革之際。這家富有傳奇色彩的教育出版商計劃在2012年底之前拆分為兩家上市公司McGraw-Hill Markets和McGraw-Hill Education。前者下轄標準普爾、標準普爾指數業務以及全球市場研究和服務公司J.D. Power and Associates，后者則將統領教育服務業務。

????據報道，標準普爾和穆迪都因它們在最近信用危機中所扮演的角色正在接受美國司法部（the Department of Justice）的調查。

????標準普爾最近還因宣布將美國主權信用評級由AAA下調至AA+而處于風口浪尖。主導美國評級下調的標準普爾總裁蒂文?沙瑪隨后離職，并由花旗銀行首席運營官道格拉斯?彼得森接任。

????The Securities and Exchange Commission may take formal action against the credit rating agency Standard & Poor's, the company said in a statement Monday.

????McGraw-Hill, the parent company of S&P, received a so-called Wells Notice from the SEC last Thursday, which said that the commission could fine the company for alleged securities violations related to a 2007 collateralized debt obligation deal that S&P rated.

????"S&P has been cooperating with the commission in this matter and intends to continue to do so," McGraw-Hill said in the statement.

????An S&P spokesman did not offer further comment.

????The CDO deal in question, known as Delphinus CDO 2007-1, was arranged by Mizuho International and Delaware Investments acted as the collateral manager. In 2007, S&P had a AAA rating on the security, which was backed largely by subprime mortgages. The agency eventually lowered the rating on the CDO to junk by the end of 2008. If the SEC decides to act, the agency can slap S&P with a civil fine, force disgorgement of fees and or seek other appropriate equitable relief.

????This is the latest action in a string of SEC investigations into mortgage bond deals that went bust during the financial crisis. Earlier this month, the Wall Street Journal reported that Citigroup (C) and Credit Suisse (CS) are in talks with the SEC to settle charges relating to its role in a $1 billion CDO it created in 2007. JP Morgan (JPM) paid $154 million earlier this year to settle civil charges related to a bad mortgage bond deal.

????A Wells Notice is not a formal allegation or finding of wrongdoing, and a recipient can try to convince the SEC not to act. And a notice doesn't mean that the SEC will actually do anything. The commission sent a notice to fellow credit rating agency Moody's (MCO) last May, saying that Moody's registration statement was "rendered false and misleading" due to violations of company policy. That case was dropped.

????The SEC notice comes amid a shake-up at McGraw-Hill (MHP). The storied publisher plans to split into two publicly traded companies by the end of 2012. McGraw-Hill Markets will include S&P, the S&P index business, and J.D. Power and Associates. McGraw-Hill Education will include the education services business.

????S&P, along with Moody's, are reportedly under investigation by the Department of Justice for their role in the recent credit crisis.

????And S&P has lately been in the news for its decision this August to lower the United States' sovereign credit rating from AAA to AA+. S&P's president Deven Sharma stepped down soon after and was replaced by Citibank's chief operating officer Douglas Peterson.