Risk magazine - Vol 15 / No 10

Economic capital: towards an integrated risk framework

Performance and bonuses are increasingly being assessed on profits after a charge for economic capital allocations. This has increased line managers’ interest in economic capital. As a result, risk managers must ensure that economic capital allocations…

Pricing debate bedevils employee option accounting

US corporates are lining up to advertise their virtue by being the latest to account for their employee stock options as an expense. But with no consensus on how to price these instruments, will it bring more clarity or confusion?

RiskNews review

September’s leading stories from RiskNews. Breaking news on derivatives and risk management, see RiskNews – www.RiskNews.net

The convergence of ALM and ERM

Banks seeking a truly complete view of their exposures are beginning to seek ways to integrate the enterprise risk management systems they use for their trading books with the asset and liability management systems they use for their banking books. Clive…

Pensions’ credit crisis

The markets’ swoon isn’t the only problem plaguing pension plans, according to credit derivatives dealers. They are also dangerously exposed to their own corporate sponsors. Navroz Patel reports on recent efforts to convince pensions to hedge this risk

First-class post

Stefano Calderano, head of retail products at BancoPosta, Poste Italiane’s financial services arm, has bankers throwing their balance sheets at his feet

Chapter 11: not the end of the story

With several major derivatives counterparties in or facing Chapter 11, an understanding of the legal ramifications of doing business with them is essential, say Mark Speiser and Sherri Venokur

Factoring in stock options

In the wake of recent corporate scandals, support has spread rapidly for including the cost of employee stock options as an expense item in corporate income statements. David Rowe argues that while some reform is appropriate, present trends could end up…

Learning the lessons

Risk’s quarterly round-up of corporate risk revelations shows that increasing shareholder and regulator expectations in the wake of US accounting scandals are having some effect on corporate disclosure, but companies still complain about losses from…

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