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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…

China's smoke signal

World leaders will congregate in Copenhagen next month in a bid to thrash out a replacement to the Kyoto protocol for climate change. While the outcome is still far from clear, new policy stances from Asian nations are already having a fundamental effect

Hedge funds panacea

Confidence in hedge fund investments has hit an all-time low due to poor performance and fears of fraud after the collapse of Bernard Madoff’s $65 billion Ponzi scheme. Managed accounts offering improved transparency and control over assets are being tout

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