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Into account
The US Financial Accounting Standards Board has released new rules on off-balance-sheet exposures, which will compel US companies to consolidate billions of dollars of assets previously kept in special-purpose entities on to their balance sheets. How will this affect bank capital requirements? By Alexander Campbell
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The financial crisis rammed home that transferring assets from the balance sheet of a financial institution to a special-purpose entity does not necessarily isolate that firm from risk. Worried about the reputational risk that could arise from the failure of structured investment vehicles (SIVs) they had sponsored, several banks consolidated billions of dollars worth of assets on to their balance sheets in 2007 and 2008 - much to the surprise of their investors. For the most part, this exposure
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