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The index artists

The past 12 months have posed a new set of challenges for the indexing and exchange-traded fund markets. But as delegates to the Art of Indexing Summit USA in New York heard on October 28, providers are adapting to the changed landscape. Now it is simply…

OTC reforms built to last?

Reform of derivatives markets is gathering pace in the US ahead of a crucial debate in the House of Representatives. But questions remain over exemptions for corporate hedgers and foreign exchange swaps and forwards, meaning the final architecture of the…

Scaling the peaks on 3s/6s basis

Some banks are drawing attention to a widening in the basis between three-month and six-month Euribor, as financial institutions are forced to use longer-term funding to eliminate mismatches on their balance sheets. How are banks responding? By Duncan…

Loan loss dynamics

The International Accounting Standards Board unveiled a new expected loss approach in November, following criticisms of the current incurred loss model. But European regulators have declared their preference for dynamic provisioning – and have even…

Capital punishment?

At a landmark meeting early this month, the Basel Committee will finalise its proposals for a host of measures, including counter-cyclical capital buffers and a leverage ratio. The consultation in early 2010 will be the industry’s last chance to fight…

CDS tested to the limit

Auctions to settle credit default swaps on media firm Thomson in October tested both the small bang protocol and the nerves of dealers. The outcome puzzled some market participants, while others have called for the removal of restructuring as a credit…

ABS retention tension

A report by the Committee of European Banking Supervisors last month criticised aspects of a proposal to require securitisation originators to retain 5% of exposures from 2011, while practitioners maintain the move will do little to align incentives…

Index clampdown

The growth of commodity index investments has lured an increasingly diverse investor base into commodities in recent years. But with new regulations due to be announced in December, could this process be thrown into reverse? Mark Pengelly reports

Independent variable

A paper detailing alternative approaches to posting independent amount is expected to be jointly published by the International Swaps and Derivatives Association, the Managed Funds Association and the Securities Industry and Financial Markets Association…

Positioning repositories

Regulators on both sides of the Atlantic agree on the need for trade repositories to aid the monitoring of systemic risk. But there is a difference of opinion on where these repositories should be based, leading to the possibility that multiple trade…

Knock-on FX

Many banks are now including a credit charge in swap and forward transactions, while increased volatility has upped the cost of options. At the same time, the financial crisis has sparked a suspicion of complex products. How are corporate hedgers and…

Environmental exploitation

Recessions usually spell bad news for the environment. Promises of investment in clean energy and sustainable technology wither away as mediocre returns drive investors to count the cost of easing their conscience. But as pension funds and governments…

Half empty, or half full?

The green shoots of economic recovery have been spotted in some sectors of the global economy, but with corporate insolvencies not tipped to peak until 2010 for those bodies charged with insuring pension scheme liabilities, the worst of the crisis may…

The tax timebomb

The decision by Royal Berkshire’s pension fund to conduct a longevity swap is an atypical action in a sector whose sky-high equity allocations and lack of risk awareness have seen the UK’s Local Government Pension Scheme plummet into the red over the…

An unhealthy interest

The rise of impaired annuity providers at the start of the decade prompted a migration of the least healthy annuitants away from traditional providers, skewing their mortality assumptions and capital reserves. But as mainstream annuity providers use an…

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