Off-Balance Sheet Activities Impact on Commercial Banks Performance: An Emerging Market Perspective

The off-balance sheet banking risk of large U.S. commercial banks

Off-Balance Sheet (OBS) activities of large u.S. commercial banks have been growing rapidly in recent years. These activities represented 58% of total bank assets in 1984 and grew to 176% of total bank assets in 1988. Bank regulators are concerned that OBS activities increase bank risk, and proposed that some OBS activities be included in the calculation of a risk-based capital requirement. Thi...

On Performance Audit Methods in Commercial Banks

Lying at the elementary stage of relevant research, China is still lacking in modern performance audit methods fit for commercial banks. This paper aims at applying data enveloping analysis in the linear programming theory as well as benchmarking management to commercial banks to effectively improve the efficiency and quality of their performance audit. In addition, the application of this meth...

Profits and Balance Sheet Developments at U.S. Commercial Banks in 2002

N O T E . Except where otherwise indicated, data in this article are from the quarterly Reports of Condition and Income (Call Reports) for insured domestic commercial banks and nondeposit trust companies (hereafter, banks). The data consolidate information from foreign and domestic offices and have been adjusted to take account of mergers. For additional information on the adjustments to the da...

The Evaluation of Commercial Banks Performance and Market Risk by using of Fuzzy DEA

The Analysis of the Existence of the Hypothesis of Adverse Selection on the Relationship between Off-balance Sheet Items and the Bank's Risk

Balance sheet itself does not specify and show all the activities that a bank pays. Because banks can do many swap contracts and obligations, exchange, and commitments Outside of the balance sheet. To such activities and exchange that will not appear on the balance sheet, are saying off-balance sheet activities. These items are usually reported in the notes to the attached financial statements....