Off balance sheet risk: Difference between revisions
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imported>Doug Williamson (updated link) |
imported>Doug Williamson (Expand. Sources: linked pages.) |
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2. | 2. ''Capital risk in banks.'' | ||
The risk of adverse effects on the bank's profits and capital, from similar off balance sheet sources. | |||
3. | |||
Any risks to an organisation arising from events, contingencies or relationships not recorded in the organisation's balance sheet. | Any risks to an organisation arising from events, contingencies or relationships not recorded in the organisation's balance sheet. | ||
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* [[FRS 102]] | * [[FRS 102]] | ||
* [[IFRS 16]] | * [[IFRS 16]] | ||
* [[Leverage Ratio Exposure]] | |||
* [[Liquidity risk]] | * [[Liquidity risk]] | ||
* [[Off balance sheet]] | * [[Off balance sheet]] | ||
Revision as of 12:40, 11 November 2016
1. Liquidity and funding risk in banks.
Off balance sheet sources of liquidity risks for banks include items which might cause demands for additional funding in the future. These include:
- Contingent liabilities such as guarantees.
- Undrawn lending facilities.
- Derivative instruments.
- Securitisation special purpose vehicles.
2. Capital risk in banks.
The risk of adverse effects on the bank's profits and capital, from similar off balance sheet sources.
3.
Any risks to an organisation arising from events, contingencies or relationships not recorded in the organisation's balance sheet.
