Author: Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 38
Book Description
FDIC Quarterly
Author: Accounting discretion of banks during a financial crisis
Author: Mr.Luc LaevenPublisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43
Book Description
This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.
The FDIC Quarterly Banking Profile
Author: Federal Reserve Manual
Author: International Convergence of Capital Measurement and Capital Standards
Author: Publisher: Lulu.com
ISBN: 9291316695
Category : Bank capital
Languages : en
Pages : 294
Book Description
Banking Law: New York Banking Law
Author: New York (State)Publisher:
ISBN:
Category : Banking law
Languages : en
Pages : 578
Book Description
The Federal Reserve Act (approved December 23, 1913) as Amended
Author: United StatesPublisher:
ISBN:
Category : Banking law
Languages : en
Pages : 114
Book Description
Risk-Based Capital
Author: Lawrence D. CluffPublisher: DIANE Publishing
ISBN: 0788186701
Category :
Languages : en
Pages : 187
Book Description
FDIC Statistics on Banking
Author: Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 554
Book Description
A statistical profile of the United States banking industry.
Recordkeeping for Timely Deposit Insurance Determination (Us Federal Deposit Insurance Corporation Regulation) (Fdic) (2018 Edition)
Author: The Law The Law LibraryPublisher: Createspace Independent Publishing Platform
ISBN: 9781727544718
Category :
Languages : en
Pages : 66
Book Description
Recordkeeping for Timely Deposit Insurance Determination (US Federal Deposit Insurance Corporation Regulation) (FDIC) (2018 Edition) The Law Library presents the complete text of the Recordkeeping for Timely Deposit Insurance Determination (US Federal Deposit Insurance Corporation Regulation) (FDIC) (2018 Edition). Updated as of May 29, 2018 The FDIC is adopting a final rule to facilitate prompt payment of FDIC-insured deposits when large insured depository institutions fail. The final rule requires each insured depository institution that has two million or more deposit accounts to (1) configure its information technology system to be capable of calculating the insured and uninsured amount in each deposit account by ownership right and capacity, which would be used by the FDIC to make deposit insurance determinations in the event of the institution's failure, and (2) maintain complete and accurate information needed by the FDIC to determine deposit insurance coverage with respect to each deposit account, except as otherwise provided. This book contains: - The complete text of the Recordkeeping for Timely Deposit Insurance Determination (US Federal Deposit Insurance Corporation Regulation) (FDIC) (2018 Edition) - A table of contents with the page number of each section