Chapter Twelve
1. The complete report can be accessed at www.crmpolicygroup.org
2. Merton, Robert C., and André F. Perold. ‘Theory of Risk Capital in Financial Firms’ Journal of Applied Corporate Finance 6, No. 3 (fall 1993): 16–32.
3. Many use the term ‘market value accounting’ when evaluating how to account for a bank's investment portfolio. But it is more than reporting investments at market value. In a technical sense, market value accounting is the valuation of an item at the price for which it can be sold. In a fundamental sense, market value accounting is the actual accounting for transactions, events and other activities at their current or fair market value instead of their original historical cost. At any particular balance sheet ...
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