Five years after implementation of UE Directive 86/635 about financial institution's financial statement, we analyse the nature and the scope of General Banking Risk Fund and the use of it made by italian banks. It is very similar to the general banking risk reserve as in IAS 30 and it may be used to preserve the bank from general risks or, less correctly, to influence the Earning Per Share. The analysis shows the lack of informations about it in Italian banks' financial statements, though it will be useful to explain the enetreprises'choices about it. IOSCO and Basle Committee agree this need in their last documents.
Il fondo per rischi bancari generali: evidenze teoriche ed empiriche
FIUME, Raffaele
1999-01-01
Abstract
Five years after implementation of UE Directive 86/635 about financial institution's financial statement, we analyse the nature and the scope of General Banking Risk Fund and the use of it made by italian banks. It is very similar to the general banking risk reserve as in IAS 30 and it may be used to preserve the bank from general risks or, less correctly, to influence the Earning Per Share. The analysis shows the lack of informations about it in Italian banks' financial statements, though it will be useful to explain the enetreprises'choices about it. IOSCO and Basle Committee agree this need in their last documents.File in questo prodotto:
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