Download Financial Instruments and Institutions: Accounting and by Stephen G. Ryan PDF

By Stephen G. Ryan

This booklet is an authoritative advisor to the accounting and disclosure principles for monetary associations and tools. It presents counsel from a “fair worth” standpoint and demonstrates the easiest and such a lot traditional size foundation for reporting monetary tools, as is suitable for thrifts, loan banks, advertisement banks, and property-casualty and lifestyles insurers.

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Reflecting this experience, upwardsloping yield curve speculators are now less common and, insofar as they remain, are typically less aggressive. They have been aided in this evolution by the rise of the loan syndication, securitization, and derivatives markets over the past few decades, which allow financial institutions to sell off longterm, fixed-rate assets and to hedge their remaining exposures more easily. Financial institutions that now speculate on an upward-sloping yield curve to a lesser extent now typically attempt to make up for the lost income by charging fees for performing services or processing transactions, or by generating gains on the sale or securitization of their assets.

Qxd 02/17/07 01:48 PM 32 Page 32 NATURE AND REGULATION OF DEPOSITORY INSTITUTIONS expected and unexpected losses from operational risk. 3 Regulatory Cycles Historically, bank regulation has cycled between periods of increasing and decreasing regulation; we are currently in a period of deregulation.

Risk-adjusted assets generally equal the weighted sum of on –balance sheet assets using these risk weights and off–balance sheet items using these risk weights and conversion factors, taking into account the special rules for derivatives, residual interests, recourse obligations, and certain direct credit substitutes. An exception exists for asset-backed commercial paper conduits that are sponsored by the bank and are consolidated for GAAP purposes under FASB Interpretation (FIN) No. 46(R), Consolidation of Variable Interest Entities (2003), as discussed in Chapter 9; these conduits’ assets are not included in risk-weighted assets.

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