Impending changes for ABS and MBS disclosures could have an impact on the timing of new issuance for the first quarter of 2006, according to a new Fitch Ratings survey. The Securities and Exchange Commission adopted Regulation AB to increase the transparency of asset backed securities – including non-agency MBS, non-mortgage ABS and commercial MBS – that are sold to the public. The regulations require securitization trusts to divulge a wealth of new information…