Sunday 26 May 2013
4
Next due process step: discussion paper versus exposure draft
6
6A
6B
6C
Cover paper
Information regarding the valuation of the risk position
Example of applying a valuation approach: core demand deposits
Setting transfer prices
11
11A
Cover sheet
Accounting for macro hedging: valuation approach
3
3A
3B
Valuation of the risk position (steps 4-6) cover paper
Portfolio as unit of account (step 4)
Macro hedge accounting
4A
4B
Valuation of the risk position (steps 1-3) cover paper
Valuation of the risk position (steps 1 and 2)
Valuation of the risk position (steps 3)
7A
7B
Alternatives for a business oriented model
Use of non-GAAP information to report the performance of hedging activities
9
9A
9B
Cover paper; Considerations for a macro hedge accounting concept: risk management overview; Tensions between hedge accounting and risk management; Conceptual alternatives [Zip]
5
5A
5B
Education Session: Risk Management of Banks
European Banking Federation: General principles on interest rate risk management for the banking book
IASB information session
Managing portfolios
Preliminary project plan
10
10A
10B
10C
10D
Macro hedge accounting – cover paper
Macro hedge accounting – the economic objective
Hedge accounting that is consistent with risk management
Hedge ineffectiveness arising from the proportional approach to designation
Macro hedge accounting – a bottom layer approach
14B
Portfolio hedging of interest rate risk – summary of issues