Search results for " capital buffer"

showing 2 items of 2 documents

Market risk reporting in banking overcoming the limits of IAS/IFRS and Basel regulation

2017

Market risk in banking activity is becoming a more severe issue day by day for several reasons. Analysing it from a regulatory point of view is fundamental for assessing whether or not banks are in the conditions of disclosing a satisfactory degree of information about their market risk exposure. The two regulatory constraints to consider are International Accounting Standards (IAS/IFRS) and the Basel regulation. Both of them seem to put too many constraints on banks. They turn out to be over-over-regulated. Even if regulators put many efforts in trying to provide a useful regulation for banks' risk reporting and capital adequacy, we are still far from a good regulation. The regulatory proc…

MarketingPharmacologyOrganizational Behavior and Human Resource ManagementMarket risk reporting Basel regulation IAS/IFRS International Accounting Standards risk management in banking pillars Basel regulation supervisory review process capital requirements market discipline risk disclosure capital buffer financial instruments disclosureSettore SECS-P/11 - Economia Degli Intermediari FinanziariProcess (engineering)business.industrymedia_common.quotation_subjectStrategy and ManagementPharmaceutical ScienceAccountingMarket disciplineDiscount pointsCapital adequacy ratioMarket riskRisk-weighted assetDrug DiscoveryCapital requirementFunction (engineering)businessmedia_commonInternational Journal of Financial Innovation in Banking
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Basel III: Countercyclical Capital Buffer Proposal-the Case of Baltics

2014

Abstract The objective of countercyclical capital buffer is to encourage banks to build up buffers in good times that can be drawn down in bad times. The aim of the report is to assess such decisions by banks derived from two approaches. The approaches are the aggregate credit-to-GDP ratio as well as credit growth. The approaches are implemented for Estonia, Latvia and Lithuania for the time period 2000–2012. The report compares two approaches and analyses their relevance to the Baltic states by testing the correlation between a growth in studied variables and a growth of corresponding gaps. Methods used in the empirical part of the report are econometric analysis as well as economic analys…

Econometric analysisBasel IIIcredit growthMonetary economicsInternational economicsBaltic statesOutcome (game theory)Basel IIIbanksCapital (economics)EconomicsEconomic analysisGeneral Materials Sciencecountercyclical capital bufferProcedia - Social and Behavioral Sciences
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