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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…

Risk technology rankings 2009

Financial institutions are under pressure to improve risk management processes, with a particular focus on liquidity risk, counterparty credit risk and enterprise risk management. It means many have had to turn to third-party vendors to upgrade their…

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

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