NABL Asks Treasury to Prioritize Allocation and Accounting Rules
- Miami-Dade Reworking Swaps That Paid Off. Sigo, Shelly // Bond Buyer;6/19/2014, Vol. 1 Issue 34129, p1
The article reports on reworking of its swap agreements by Miami-Dade County (Florida) as of 2014. The topics discussed include concerns related to loss of the tax exemption status of municipal bonds issued by the county, the impact of swap agreements on cash flow to the county, and payments...
- Derivative doozies. // Treasury & Risk Management;May/Jun95, Vol. 5 Issue 3, p10
Surveys various transactions in the international derivative market. Structured notes and index futures as chief culprits in swelling derivatives losses; Reverberations of the investment and trading debacles of Orange County and Barings Bros.; Derivative losses by types.
- The latest hedge for dealers and investors: swaps. Keegan, Jeffrey; O'Leary, Christopher // Investment Dealers' Digest;08/02/99, Vol. 65 Issue 31, p7
Reports on the growing swap spreads in the United States due to the increasing use of swaps as a hedge for credit risk. Comparison between swaps and US Treasurys; Supply and demand imbalance in spread product; Conservatism in the business practices of swaps dealers.
- We all share risk of the folly that destroyed Barings Bank. Stupple, Robert J. // Hudson Valley Business Journal;3/20/95 - 3/27/95, Vol. 6 Issue 23, Special report: Banking p2
Comments on various aspects of derivatives. Definition of security derivatives; Barings Bank's problem with derivatives; Advice on dealing with derivatives.
- Derivatives. // Economic Trends (07482922);Jun95, p15
Discusses the United States derivatives. Concern about the large number of banking industry participants and potential losses under financial market volatility; Commercial banks' holdings; Factors for growth.
- FASB postpones discussion on prepaid-swaps rules. Koning, Rachel // Bond Buyer;09/03/98, Vol. 325 Issue 30471, p4
Reports on the Financial Accounting Standards Board's postponement of discussion on prepaid-swaps rules until next meeting in October 1998. Statement 133 or Accounting for Derivative Instruments and Hedging Activities; Problem on how to account for prepaid swaps as derivatives.
- FASB Should Ease Cash Flow Hedge Requirement. Kawaller, Ira // American Banker;12/10/2010, Vol. 175 Issue F347, p10
The article argues that the U.S. Financial Accounting Standards Board (FASB) should ease its requirement that items hedged in cash flow hedging be uncertain cash flows. In the author's view doing so would more closely align accounting treatment with economic intent. He provides an example by...
- Forward exchange: hedge, speculation, or swap? Kahnamouyipour, Heydar // Accountancy;Oct80, Vol. 91 Issue 1046, p52
This article presents three main types of forward exchange deal in Great Britain. There are three main types of forward exchange deal -- hedges, speculations and swaps. They share a common feature of incorporating an agreement to buy or sell a certain amount of a commodity -- in this case,...
- Libor swap yield curve. // American Banker;11/4/1993, Vol. 158 Issue 212, p31
Presents the London interbank offered rate (Libor) swap yield curve as of November 3, 1993. Comparison with Libor swap yield curve of October 27, 1993; Data source; Benchmark rate for arranging the exchange of fixed and floating cash flow streams of different maturities.