Methods for aggregating leverage by institution and by markets are presented. The interaction between leverage and risk is discussed, and a modified capital adequacy ratio is calculated, which ...

before investors are aware of the company's financial exposure. Off-balance sheet items are typically those not owned by or are a direct obligation of the company. For example, when loans are ...

Credit-rating agency Fitch Ratings said in a new report that it does not expect FASB s recent amendments to off-balance-sheet accounting standards to ... Many changes were expected to be made to the ...

But the bailout is raising new questions about the health of Germany's banking system and its ability to weather the kind of precipitous drop in investor confidence kicked off by the collapse of ...

A possible interpretation is that risk-averse and dynamically optimizing nonbanks reduce their foreign risk exposure when global risk perceptions increase, leading to capital flows, while banks tend ...