Corporate treasury centre incentive and Leverage Ratio Exposure: Difference between pages

Revision as of 12:32, 11 November 2016

Bank regulation.

(LRE).

The measure of assets and other risk exposures to be used in the calculation of a bank's regulatory leverage ratio.

The LRE includes:

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-''Hong Kong.''
+''Bank regulation''.
-Hong Kong's corporate treasury centre incentive applies a concessionary tax rate to qualifying treasury income.
+(LRE).
+The measure of assets and other risk exposures to be used in the calculation of a bank's regulatory leverage ratio.
-<span style="color:#4B0082">'''''Hong Kong becoming compliant'''''</span>
-:"[Hong Kong's] corporate treasury centre incentive is in the process of being amended to comply with the OECD guidance on preferential tax regimes."
+The LRE includes:
+*On-balance sheet assets such as loans;
+*Derivative exposures;
+*Exposures from securities financing transactions; and
+*Off-balance sheet items such as standby letters of credit.
-:''The Treasurer magazine, August 2018, p20''
+== See also ==
-==See also==
+* [[Basel III]]
-* [[Base erosion and profit shifting]]
+* [[Liquidity Coverage Ratio]]
-* [[Concessionary tax rate]]
+* [[Net stable funding ratio]]
-* [[Corporate treasury centre]]
+* [[Leverage]]
-* [[Finance and treasury centre incentive]]
+* [[Leverage ratio ]]
-* [[Forum on Harmful Tax Practices]]
+*[[LRT]]
-* [[G20]]
+* [[Standby letter of credit]]
-* [[Hong Kong]]
+*[[Systemically Important Financial Institution]]
-* [[Organisation for Economic Co-operation and Development]]
-* [[Preferential tax regime]]
-* [[Tax avoidance]]
-[[Category:Accounting,_tax_and_regulation]]