Voorbeelden van het gebruik van Off-balance-sheet items in het Engels en hun vertalingen in het Nederlands
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Classification of Off-balance-sheet items.
Work on off-balance-sheet items is also under way in the IASB.
The denominator: risk-adjusted assets and off-balance-sheet items.
Of the medium/low-risk off-balance-sheet items referred to in Annex II;
The results of these transactions appear as off-balance-sheet items.
Aggregate guarantees outstanding(off-balance-sheet items): in respect of loans granted by third parties.
Off-balance-sheet items No claims and liabilities remained outstanding on unmatured contracts
The treatment of off-balance-sheet items.
Off-balance-sheet items, for example, receive new treatment under the directive,
Ii liabilities resulting from off-balance-sheet items, but excluding.
In Italy, this is currently fixed at 8%- 7% for banking groups- of the weighted risk assets, for both cash and off-balance-sheet items.
This Annex deals with the treatment of off-balance-sheet items concerning interest- and foreign-exchange rates.
the capital requirements for certain balance-sheet and off-balance-sheet items.
The valuation of assets and off-balance-sheet items shall be effected in accordance with Directive 86/635/EEC.
as a proportion of total assets and off-balance-sheet items, risk-adjusted in accordance with Article 42.
A ratio which weights assets and off-balance-sheet items according to the degree of credit risk is a particularly useful measure of solvency.
weights assets and off-balance-sheet items according to their degree of credit risk;
Whereas a ratio which weights assets and off-balance-sheet items according to the degree of credit risk is a particularly useful measure of solvency;
less written options or similar off-balance-sheet items to which this Annex does not apply because they bear only a negligible
Where off-balance-sheet items carry explicit guarantees,
Movements in both the capital and the risk-weighted balance sheet and off-balance-sheet items are addressed on a monthly basis by the Asset& Liability Committee.
Where asset and off-balance-sheet items are given a lower weighting because of the existence of explicit guarantees
liabilities, off-balance-sheet items, including contingent liabilities
The list and classification of off-balance-sheet items in Annexes II
accounting treatment of off-balance-sheet items, and called for more and better information on complex products
However, the Member States may permit the disclosure of such funds as off-balance-sheet items provided there are special rules whereby such funds can be excluded from the assets available for distribution in the event of the winding up of an insurance undertaking or similar proceedings.
covers the treatment of off-balance-sheet items concerning interest and foreign exchange rates
Whereas the ECB may impose minimum reserves on liabilities resulting from off-balance-sheet items, in particular those that are either individually or in combination with other on-balance-sheet or off-balance-sheet items, comparable with liabilities recorded on the balance sheet, in order to limit the possibilities of circumvention;
The development of common standards for own funds in relation to assets and off-balance-sheet items exposed to credit risk is,
Whereas Annex I to Directive 89/647/EEC, which deals with the classification of off-balance-sheet items, classifies certain items as full risk and, accordingly, applies a 100% weighting; whereas Article 6(4) of that Directive lays down that'where off-balance-sheet items carry explicit guarantees,
