Public Disclosures: Leverage Ratios

Amazon Publications (2014)

20 Pages Posted: 20 Dec 2014 Last revised: 14 Dec 2016

See all articles by Marianne Ojo D Delaney PhD

Marianne Ojo D Delaney PhD

American Accounting Association; Centre for Innovation and Sustainable Development (CISD); Centre for Innovation and Sustainable Development (CISD)

Date Written: December 13, 2014

Abstract

The public disclosure requirements include:

- a summary comparison table that provides a comparison of banks’ total accounting assets amounts and leverage ratio exposures; - a common disclosure template, which as previously discussed, provides a breakdown of the main leverage ratio regulatory elements; - a reconciliation requirement that details the source(s) of material differences between banks’ total balance sheet assets in their financial statements and on balance sheet exposures in the common disclosure template; and other disclosures.

As well as highlighting the Basel Committee's rationales for public disclosures (particularly from the perspective of the Basel leverage framework), and concerns relating to these disclosures requirements, this presentation is aimed at illustrating how a reconciliation is to be achieved between the summary comparison table and the common disclosure template.

Keywords: on balance sheet exposures, derivatives exposures, secured financing transaction exposures, OBS items, common disclosure template

Suggested Citation

Ojo D Delaney PhD, Marianne, Public Disclosures: Leverage Ratios (December 13, 2014). Amazon Publications (2014), Available at SSRN: https://ssrn.com/abstract=2537681 or http://dx.doi.org/10.2139/ssrn.2537681

Marianne Ojo D Delaney PhD (Contact Author)

American Accounting Association ( email )

5717 Bessie Drive
Sarasota, FL 34233-2399
United States

Centre for Innovation and Sustainable Development (CISD) ( email )

United States

Centre for Innovation and Sustainable Development (CISD) ( email )

United States

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