This paper proposes a balance sheet metamodel using Model Driven Architecture (MDA) methodology. In order to do that, we use the international financial reporting standard (IFRS) as a good starting point owing to its wider adoption across countries in preparing balance sheet. The balance sheet is summary of financial position of a financial entity such as credit institutions. The reason for app...

be geared to modern requirements. Unlike the present solvency regime, Solvency II is designed to reflect a prospective and risk-oriented economic view. It will be based on a total balance sheet approach and harmonised with accounting rules and regulations. Assets and liabilities will consistently be recognised at market values. In principle, IFRS provisions can be used as a basis for valuing th...

With a potential sea level contribution of 7.4 m (Morlighem et al., 2017), the Greenland Ice Sheet is by far largest freshwater reservoir in Northern Hemisphere. In addition to precipitation that nourishes ice sheet throughout year, summer above-freezing temperatures cause surface melt. Part meltwater refreezes snowpack, but considerable part runs off ocean. The difference between and runoff re...

We decompose the change in banks’ net interest margin into a change in market-wide bank rates and a change in the balance-sheet composition. Our empirical findings from a detailed data set on German banks’ balance-sheet positions, broken down into different maturities, creditors and borrowers and degrees of liquidity are as follows: (i) Changes in bank rates have a much greater impact on and ex...

Given the rapid development of financial technology, off-balance-sheet business innovations banks may potentially impact bank risk-taking. This issue is great importance to commercial and regulators. paper analyzed relationship between innovation (OBI) Bank Risk-Taking (BRT) in Chinese banks, as well mediation role Agency Cost (BAC), a bank’s Internal Control Quality (ICQ) on this relationship,...

The original Maastricht regime designed the Eurozone’s fiscal segment in a way that sought to keep member states’ treasury budgets balanced by disciplining them through market forces, reducing overall volume of public indebtedness, prohibiting monetary financing, and avoiding Eurozone treasuries bail each other out. In this article, we analyse how these ‘neoliberal’ rules for governance have be...