Sep 29, 2013 · Banks are set to face a broad international leverage limit that will catch off-balance sheet risks and prevent them from hiding their debt, according to the head of the Basel Committee on Banking ...
Off-balance sheet items and risk-taking behavior of commercial banks. Mohammad Kabirul Hassan, University of Nebraska - Lincoln. Abstract. In recent years off-balance sheet activities (OBS) of commercial banks have increased. Bank regulators have proposed that some OBS items be included in calculating a risk-based capital requirement.
(1) The individual balance sheet items, off-balance-sheet items and profit and loss account items shall be explained, taking the principle of materiality into consideration and compared with the figures of the previous year. (2) Contingent liabilities and other liabilities shall be explained, if the relative importance of the item calls for it. certain off-balance sheet entities, revisions to bank capital rules to reflect FASB’s accounting changes and the enactment of the Hiring Incentives to Restore Employment Act, which imposes a 30% withholding tax on foreign financial institutions, including certain offshore securitization vehicles. E7.3: Off-Balance Sheet Arrangements Off-Balance Sheet Arrangements DISCUSSION Source Regulation S-K: Item 303(a)(4) In a separately-captioned sub-section, a discussion should be included of the registrant's off- balance sheet arrangements that have or are reasonably likely to have a current or future effect on the 2. The examples provided in the Policy Statement are not exhaustive and simply highlight off-balance sheet activities that may involve substantial risk. Other activities than securitization and asset management or administration may present similar concerns. See also 71 FR 9897, 9899, fn. 2 (February 28, 2006) (2006 Final Rule).
favourable regulation can stimulate local off-balance sheet activities, financial markets depth, sophistication and openness can also explain the locational choice of IRS trading. Financial openness (Openness it) is proxied by host location i’s cross-border assets plus liabilities vis-à-vis reporting banks as a share of host county’s GDP.