Balance Sheet: Volume 11 Issue 3
Table of contents
Digging deep into derivatives: trying to make life easier – techniques for measuring derivative credit exposure
Karl SeesThe widespread use of derivatives in asset and liability management raises the issue of appropriate measurement of credit exposure. However, nearly all industry literature focuses…
Digging deep into derivatives: balance sheet management – making strategic decision‐making better
Kim FerrantiIn this case study the author describes how the Ohio State Savings Bank tied its strategic decision‐making to its balance sheet management processes and interest rate risk process.
Digging deep into derivatives: accounting for derivatives – how the accounting standards stack up
Theresa Dunne, Christine Helliar, David PowerDerivatives reporting requirements are numerous and varied – from the disclosure only requirements of FRS 13, to the abolishment of hedge accounting proposed by the JWG. The…
The challenge of XBRL: business reporting for the investor
Alison Jones, Mike WillisThe Internet financial reporting language known as XBRL continues to develop and has now reached the point where much of its promised benefits are available. The authors look at…
Keeping banks competitive: a foundation for robust performance management
Shawn ConveryLife is becoming tougher and tougher for banks. The author shows how a series of fundamental techniques, like funds transfer pricing, can make life simpler when used under an…
Asset management: providing solutions in difficult times
Robert BruceWith markets in disarray asset management has become an ever more difficult task. In this article, the author, Editor of Balance Sheet magazine, describes the options put forward…
Salary survey: Asset and liability management: the prospects ahead
Robert WaltersThis survey shows how the market for senior management in the “balance sheet world” is evolving and changing.