OFR and Off balance sheet risk: Difference between pages

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''Financial reporting''.
1. ''Liquidity and funding risk in banks.''
Operating and Financial Review.
 
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.
 
For example, repo-to-maturity transactions.
 


== See also ==
== See also ==
* [[Operating and Financial Review]]
* [[Balance sheet]]
   
* [[CCF]]
 
* [[Contingent liabilities]]
* [[Derivative instrument]]
* [[Entity]]
* [[FRS 102]]
* [[IFRS 16]]
* [[Leverage Ratio Exposure]]
* [[Liquidity risk]]
* [[Off balance sheet]]
* [[Off balance sheet finance]]
* [[Repo-to-maturity]]
* [[Required Stable Funding]]
* [[Securitisation special purpose vehicle]]

Revision as of 16:20, 6 October 2018

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.

For example, repo-to-maturity transactions.


See also