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 ...

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 ...

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 ...

Foreign banks, which make up for 6.8 per cent share in the total assets of the banking system, account for a disproportionate 67 per cent share in overall banks' off-balance sheet exposure.

However, leverage can also be traced off the balance sheet of banking organisations. More specifically, in the years before the outbreak of the crisis in the late 2000s, banking firms took advantage ...

In the current market environment, the words “off balance sheet item” are enough to trigger sell orders. The FASB is expected to release an exposure draft next month (for Labor Day reading ...

"It is not even clear how many analysts are aware of the existence of the large off-balance sheet obligations. In times of crises, policies to restore the smooth flow of short-term dollars in the ...