??? 吸血鬼烏賊的觸角可能再遭痛擊，甚至更糟。

????周二，高盛（Goldman Sachs）公告稱，美國(guó)證券交易委員會(huì)（Securities and Exchange Commission，簡(jiǎn)稱SEC）正在考慮對(duì)其提起訴訟，指控它在2006年底的一宗次級(jí)抵押貸款債券交易中存在不當(dāng)行為。高盛稱，指控將涉及其作為13億美元按揭抵押債券發(fā)行承銷商的信息披露問題。高盛在周二晚間提交的10-K中披露了這項(xiàng)調(diào)查。

????高盛稱，公司上周五收到SEC發(fā)來的韋爾斯通知（Wells notice），得知可能受到指控。SEC通過韋爾斯通知，告知個(gè)人或公司它正計(jì)劃對(duì)其提起指控，讓被調(diào)查對(duì)象有機(jī)會(huì)申訴為何不應(yīng)提起訴訟。高盛在10-K中表示，“本公司將提交意見陳述，希望能與SEC的官員們對(duì)話，打消他們的擔(dān)憂?！标P(guān)于是否有高盛員工也收到了韋爾斯通知，高盛發(fā)言人拒絕發(fā)表評(píng)論。過去SEC起訴銀行時(shí)一向不會(huì)點(diǎn)名，指出具體的個(gè)人，因此招致很多批評(píng)。

????若被提起訴訟，這將是高盛第二次因?yàn)樵诮鹑谖C(jī)鼎盛時(shí)期承銷抵押貸款債券而被SEC瞄上。2010年年中，SEC指控高盛未能告知投資者，一項(xiàng)名為Abacus的次級(jí)按揭證券產(chǎn)品所包括的債券已被對(duì)沖基金經(jīng)理約翰?保爾森選定，并計(jì)劃進(jìn)行反向下注。高盛為此支付了5.50億美元罰金，最終與SEC達(dá)成了和解。

????2006年，高盛承銷了129億美元的次級(jí)抵押貸款債券。目前尚不清楚SEC的最新指控涉及哪些債券。2007年，《財(cái)富》雜志（FORTUNE）曾發(fā)表了一篇報(bào)道，詳細(xì)分析了2006年高盛承銷的一宗4,940億美元抵押貸款債券交易，但是這筆交易令投資者蒙受了巨大損失。

????富國(guó)銀行（Wells Fargo）周二也公告獲得了SEC的一張韋爾斯通知，涉及一宗次級(jí)抵押貸款債券的信息披露問題。據(jù)報(bào)道，SEC正在對(duì)華爾街銀行和公司發(fā)動(dòng)新一輪的指控，重點(diǎn)是它們?cè)诖渭?jí)抵押貸款繁榮期尾聲的相關(guān)活動(dòng)。

????譯者：早稻米

?? The Vampire Squid may get its tentacles slapped again or worse.

????Goldman Sachs said on Tuesday that the Securities and Exchange Commission is considering filing charges against the bank for its role in a late 2006 subprime mortgage bond. The firm said the charges would relate to the disclosures Goldman made as underwriter of an offering of $1.3 billion worth of mortgage-backed securities. Goldman disclosed the investigation in its 10-K, which it filed late Tuesday.

????The firm said it was told of the impending charges by the SEC in a Wells notice last Friday. A Wells notice is the SEC's method of telling an individual or firm that it plans to bring charges and gives the subject a chance to argue why the charges shouldn't be filed. In its 10-K, Goldman said, "The firm will be making a submission to, and intends to engage in a dialogue with, the SEC staff seeking to address their concerns." A Goldman spokesman declined to comment on whether any individuals at the firm had received Wells notices as well. In the past the SEC has been criticized for bringing charges against banks without naming specific individuals.

????If it is charged, this would be the second time Goldman comes in the crosshairs of the SEC for its role in underwriting mortgage bonds at the height of the financial crisis. In mid-2010, the SEC sued Goldman for failing to tell investors that bonds included in a subprime mortgage security called Abacus had been selected by hedge fund manager John Paulson, who planned to bet against the offering. Goldman paid $550 million to settle the charges with the SEC.

????Goldman underwrote $12.9 billion worth of subprime mortgage bonds in 2006. It's not clear what bonds the new SEC charges relate to. In 2007, FORTUNE wrote a story dissecting one $494 billion mortgage bond Goldman underwrote in 2006 in which investors had suffered heavy losses.

????Wells Fargo also disclosed on Tuesday that it too had received an SEC Wells notice related to disclosures it made related to a subprime mortgage bond. The SEC reportedly is in the process of bringing a new round of charges against banks and Wall Street firms for their mortgage related activities at the end of the subprime mortgage boom.