Disaggregation and Liquidity Coverage Ratio: Difference between pages

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imported>Doug Williamson
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imported>Doug Williamson
(Link with Net stable funding ratio page.)
 
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1.
''Bank regulation''.


''Accounting.'' 
A requirement under Basel III for banks to hold appropriate levels of high-quality liquid assets (HQLAs), generally at significantly higher levels than required under earlier regulations.


The accounting principle that relevant assets and liabilities should normally be reported separately at their gross amounts, rather than being netted off.
The purpose of this requirement is to ensure that banks can manage stressed market conditions, under which the bank is assumed to suffer substantial outflows of the cash previously deposited with it.


2.
The closely related - but broader - accounting principle that important relevant amounts should be disclosed separately, rather than only being reported as a total (aggregated) figure.




== See also ==
== See also ==
* [[Accounting concepts]]
* [[Basel III]]
* [[Accruals concept]]
* [[Net stable funding ratio]]
* [[Assets]]
* [[Cash investing in a new world]]
* [[Consistency]]
* [[Leverage ratio]]
* [[Going concern]]
* [[Liabilities]]
* [[Prudence]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Revision as of 16:12, 10 April 2015

Bank regulation.

A requirement under Basel III for banks to hold appropriate levels of high-quality liquid assets (HQLAs), generally at significantly higher levels than required under earlier regulations.

The purpose of this requirement is to ensure that banks can manage stressed market conditions, under which the bank is assumed to suffer substantial outflows of the cash previously deposited with it.


See also