TY - JOUR AB - Looks at how banks, since 1988, have increasingly engaged in transactions to enable transfer to credit risk, to try to achieve better allocations of economic capital. States that the International Swaps and Derivatives Association Inc. (ISDA), believes current reviews of the Basel Accord opens gates to align underlying credit risk in such structures. Proposes that the two regulatory proposals with main interest for investors are: the Bank for International Settlements (BIS) Base, New Capital Adequacy Framework (June, 1999); and the EU Review of Regulatory Requirements (November, 1999); which are broadly consistent – but not the same. Concludes that institutions should begin now in order to ensure the determining policies are in place along with procedures, processes and systems, to create a secure environment. VL - 8 IS - 5 SN - 0965-7967 DO - 10.1108/EUM0000000005375 UR - https://doi.org/10.1108/EUM0000000005375 AU - Stirk Denzil PY - 2000 Y1 - 2000/01/01 TI - The continuing controversy of Basel T2 - Balance Sheet PB - MCB UP Ltd SP - 8 EP - 9 Y2 - 2024/03/28 ER -