Pub Date : 2004-03-01DOI: 10.1108/09657960410699171
Phil Leverick
Leverick, Head of Balance Sheet Management for the Royal Bank of Scotland and a stalwart of the Asset and Liability Management Association, takes a look at the latest situation in the efforts to provide regulation that is intended to bring order to liquidity.
莱弗里克是苏格兰皇家银行资产负债表管理部门的负责人，也是资产负债管理协会(Asset and Liability Management Association)的忠实成员。他在本文中探讨了旨在规范流动性的监管措施的最新情况。
{"title":"The continuing saga – Basel II developments: liquidity regulation into the 21st century","authors":"Phil Leverick","doi":"10.1108/09657960410699171","DOIUrl":"https://doi.org/10.1108/09657960410699171","url":null,"abstract":"Leverick, Head of Balance Sheet Management for the Royal Bank of Scotland and a stalwart of the Asset and Liability Management Association, takes a look at the latest situation in the efforts to provide regulation that is intended to bring order to liquidity.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123766657","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-03-01DOI: 10.1108/09657960410699180
D. Rowe, D. Jovic, Richard Reeves
Capital is key to any financial institution. Companies in other industries need capital to buy property and production equipment. For financial institutions, the primary function of capital is to cover unexpected credit and market risks losses, because risk of such losses inevitably accompanies a bank’s core business of lending money and making markets. David Rowe, Dean Jovic and Richard Reeves explain why it is crucial for financial institutions to build an advanced economic capital framework and how that plays into current initiatives to implement the Basel II Capital Accord.
资本是任何金融机构的关键。其他行业的公司需要资金来购买房产和生产设备。对于金融机构来说，资本的主要功能是弥补意外的信贷和市场风险损失，因为这些损失的风险不可避免地伴随着银行放贷和做市的核心业务。David Rowe, Dean Jovic和Richard Reeves解释了为什么金融机构建立一个先进的经济资本框架是至关重要的，以及它如何在当前实施《巴塞尔协议II》的倡议中发挥作用。
{"title":"The continuing saga — Basel II developments: bank capital management in the light of Basel II — how to manage capital in financial institutions","authors":"D. Rowe, D. Jovic, Richard Reeves","doi":"10.1108/09657960410699180","DOIUrl":"https://doi.org/10.1108/09657960410699180","url":null,"abstract":"Capital is key to any financial institution. Companies in other industries need capital to buy property and production equipment. For financial institutions, the primary function of capital is to cover unexpected credit and market risks losses, because risk of such losses inevitably accompanies a bank’s core business of lending money and making markets. David Rowe, Dean Jovic and Richard Reeves explain why it is crucial for financial institutions to build an advanced economic capital framework and how that plays into current initiatives to implement the Basel II Capital Accord.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115990646","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-03-01DOI: 10.1108/09657960410699676
Richard Tschemernjak
The new capital accord, otherwise known as Basel II, from the Basel Committee on Banking Supervision, addresses the issue of financial risk. Within the latest version of the new accord and numerous consultation papers, the committee has reinforced its emphasis on risk management, encouraging banks to improve their risk assessment capabilities. Basel II attempts to accomplish this by closely aligning capital with modern risk management best practices, and by ensuring that the emphasis on risk makes its way onto supervisory practices and market discipline. Thus, regulatory pressure is, and will remain over the near future, a key driver of risk management systems development across market, credit and operational risk.
由巴塞尔银行监管委员会(Basel Committee on Banking Supervision)制定的新资本协议，也被称为《巴塞尔协议II》(Basel II)，旨在解决金融风险问题。在最新版本的新协议和众多咨询文件中，该委员会加强了对风险管理的重视，鼓励银行提高风险评估能力。巴塞尔协议II试图通过将资本与现代风险管理最佳实践紧密结合起来，并确保将对风险的强调纳入监管实践和市场纪律，来实现这一目标。因此，在不久的将来，监管压力仍然是市场、信贷和操作风险风险管理系统发展的关键驱动因素。
{"title":"Assessing the regulatory impact: credit risk — going beyond Basel II","authors":"Richard Tschemernjak","doi":"10.1108/09657960410699676","DOIUrl":"https://doi.org/10.1108/09657960410699676","url":null,"abstract":"The new capital accord, otherwise known as Basel II, from the Basel Committee on Banking Supervision, addresses the issue of financial risk. Within the latest version of the new accord and numerous consultation papers, the committee has reinforced its emphasis on risk management, encouraging banks to improve their risk assessment capabilities. Basel II attempts to accomplish this by closely aligning capital with modern risk management best practices, and by ensuring that the emphasis on risk makes its way onto supervisory practices and market discipline. Thus, regulatory pressure is, and will remain over the near future, a key driver of risk management systems development across market, credit and operational risk.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"411 19","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114008113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-02-01DOI: 10.1108/09657960410514634
C. Mundy
There are a number of trends clearly detectable in the UK markets that have the potential to change radically the approach of major and medium sized companies to insurance. Although some of these have been caused by the substantial increases in premiums triggered by the recent hard market, there are clear signs that these trends are becoming institutionalized, and are thus likely to continue despite any subsequent softening of the market.
{"title":"Re‐assessing 21st century risk: 21st century trends in risk management – board level decisions set the agenda","authors":"C. Mundy","doi":"10.1108/09657960410514634","DOIUrl":"https://doi.org/10.1108/09657960410514634","url":null,"abstract":"There are a number of trends clearly detectable in the UK markets that have the potential to change radically the approach of major and medium sized companies to insurance. Although some of these have been caused by the substantial increases in premiums triggered by the recent hard market, there are clear signs that these trends are becoming institutionalized, and are thus likely to continue despite any subsequent softening of the market.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129970977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-02-01DOI: 10.1108/09657960410514652
G. Littlejohn
There have been many efforts at improving corporate governance in the last few years following the spate of American corporate scandals. The reforms have resulted in the focus now moving to one of the most glaring anomalies in the link of safeguards against the risk of the integrity of financial reporting being damaged. The author looks at the whole difficult, tangled and sometime opaque system of shareholder voting and assesses whether proposed reforms to the system will work.
{"title":"Integrity risk and financial reporting: who pays for voting?","authors":"G. Littlejohn","doi":"10.1108/09657960410514652","DOIUrl":"https://doi.org/10.1108/09657960410514652","url":null,"abstract":"There have been many efforts at improving corporate governance in the last few years following the spate of American corporate scandals. The reforms have resulted in the focus now moving to one of the most glaring anomalies in the link of safeguards against the risk of the integrity of financial reporting being damaged. The author looks at the whole difficult, tangled and sometime opaque system of shareholder voting and assesses whether proposed reforms to the system will work.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126903139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-02-01DOI: 10.1108/BS.2004.26512AAB.001
B. Robinson
{"title":"Take a closer look at how the link between pension fund risk and share prices really works","authors":"B. Robinson","doi":"10.1108/BS.2004.26512AAB.001","DOIUrl":"https://doi.org/10.1108/BS.2004.26512AAB.001","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"22 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120967949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-02-01DOI: 10.1108/BS.2004.26512AAB.002
M. Leitch
{"title":"Strip away the mystique: embedded risk management should be easier","authors":"M. Leitch","doi":"10.1108/BS.2004.26512AAB.002","DOIUrl":"https://doi.org/10.1108/BS.2004.26512AAB.002","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"169 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128614581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-02-01DOI: 10.1108/BS.2004.26512AAB.003
M. Mainelli
{"title":"Ethical volatility: how CSR ratings and returns might be changing the world of risk","authors":"M. Mainelli","doi":"10.1108/BS.2004.26512AAB.003","DOIUrl":"https://doi.org/10.1108/BS.2004.26512AAB.003","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115623739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-02-01DOI: 10.1108/09657960410514661
E. Melse
To this day, triple‐entry accounting and momentum accounting are seldom applied. We regret this because of the growing need for more forward‐looking information by management and external stakeholders and the apparent lack of theory and practical solutions. The ever‐increasing pace of the economy incites the need to disclose trends on the microeconomic level of a company. Further to this point, recent developments related to corporate governance, give new imputs to search for the answer to the question if we can improve the reliability and effectiveness of accounting in general, and financial statements in particular. This paper may contribute in to a better understanding of the concept that underpins momentum accounting. We present a notional example concerning the balance sheet ratio: return on equity. This example, so we hope, should encourage practitioners and academics to explore the usability of triple‐entry accounting and momentum accounting as alternative means to provide more forward‐looking information.
{"title":"Accounting in three dimensions : A case for momentum","authors":"E. Melse","doi":"10.1108/09657960410514661","DOIUrl":"https://doi.org/10.1108/09657960410514661","url":null,"abstract":"To this day, triple‐entry accounting and momentum accounting are seldom applied. We regret this because of the growing need for more forward‐looking information by management and external stakeholders and the apparent lack of theory and practical solutions. The ever‐increasing pace of the economy incites the need to disclose trends on the microeconomic level of a company. Further to this point, recent developments related to corporate governance, give new imputs to search for the answer to the question if we can improve the reliability and effectiveness of accounting in general, and financial statements in particular. This paper may contribute in to a better understanding of the concept that underpins momentum accounting. We present a notional example concerning the balance sheet ratio: return on equity. This example, so we hope, should encourage practitioners and academics to explore the usability of triple‐entry accounting and momentum accounting as alternative means to provide more forward‐looking information.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121868107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-02-01DOI: 10.1108/09657960410514625
D. Lascelles
Every year the think‐tank, the Centre for the Study of Financial Innovation, produces a survey which highlights the major areas of risk which financial institutions are worried about. This article charts the findings of the latest survey and finds, amongst other things, that regulation is now seen as a risk.
智库金融创新研究中心(Centre for the Study of Financial Innovation)每年都会进行一项调查，突出显示金融机构担心的主要风险领域。本文将最新调查的结果绘制成图表，并发现，除其他外，监管现在被视为一种风险。
{"title":"Re‐assessing 21st century risk: assessing risk in financial institutions – facing up to the banana skins","authors":"D. Lascelles","doi":"10.1108/09657960410514625","DOIUrl":"https://doi.org/10.1108/09657960410514625","url":null,"abstract":"Every year the think‐tank, the Centre for the Study of Financial Innovation, produces a survey which highlights the major areas of risk which financial institutions are worried about. This article charts the findings of the latest survey and finds, amongst other things, that regulation is now seen as a risk.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132561271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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