Measuring off-Balance-Sheet Leverage /

The simultaneous unwinding of leveraged positions can trigger financial market turbulence. Although balance-sheet measures of leverage are available, it is useful to construct a measure of leverage that incorporates both on- and off-balance-sheet activities. This paper provides measures of leverage...

詳細記述

書誌詳細
第一著者: Breuer, Peter
フォーマット: 雑誌
言語:English
出版事項: Washington, D.C. : International Monetary Fund, 2000.
シリーズ:IMF Working Papers; Working Paper ; No. 2000/202
オンライン・アクセス:Full text available on IMF
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245 1 0 |a Measuring off-Balance-Sheet Leverage /  |c Peter Breuer. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2000. 
300 |a 1 online resource (37 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a The simultaneous unwinding of leveraged positions can trigger financial market turbulence. Although balance-sheet measures of leverage are available, it is useful to construct a measure of leverage that incorporates both on- and off-balance-sheet activities. This paper provides measures of leverage implicit in derivative contracts by decomposing the contracts into cash market equivalent components. A leverage ratio can then be calculated for this replicating portfolio, which consists of own funds (equity) and borrowed funds equivalents (debt). Methods for aggregating leverage by institution and by markets are presented. The interaction between leverage and risk is discussed, and a modified capital adequacy ratio is calculated, which captures off-balance-sheet exposure. 
538 |a Mode of access: Internet 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2000/202 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/2000/202/001.2000.issue-202-en.xml  |z IMF e-Library