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 ...

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.

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 ...

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 ...