Digital Edition: Better reporting of off-balance sheet exposure mooted Companies could be forced to develop a 'parallel' balance sheet to reveal exposure to vehicles kept off their formal financial ...
The European Banking Authority (EBA) has published its final draft regulatory technical standards (RTS) concerning the allocation of off-balance sheet items and the specification of factors that may ...
Prior to the 2008 financial crisis, the US government insisted that mortgage giants Fannie Mae and Freddie Mac were not part of the federal balance sheet. Their debt did not count towards official ...