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1 - 10 van 17 voor off balance sheet
Microsoft Word - DP128_demooij _2_.doc
... accounts in 2005 and data on firm accounts in orbis, a comprehensive set of standardized balance sheet information, profit and loss accounts and ownership information for over 9 million companies, provided by ... it does affect welfare via profit shifting and discrete location. governments thus face a trade-off when considering an ace between the benefits of a lower cost of capital and costs ...
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Microsoft Word - DP CCCTB voorblad.doc
... firm accounts in the orbis database, a comprehensive set million companies based on standardized balance sheet information. parameters in cortax also replicate empirical elasticities found in the economic literature. cortax ... . first, there are several limitations to loss offset losses can usually only be set off against taxable profits within the same income category; some countries put a cap on ...
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Microsoft Word - discussion164.doc
... - dimensional. furthermore, most indicators based on balance sheet data contain some measurement error due to, for example, different calculation methods or on- and off balance issues (zhao et al., 2009). ... high vulnerability to fluctuations in the mar- ket value of those assets. also some off-balance sheet items may have market risk. the correlation between the different indicators ranges between - ...
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doc211.pdf
... banks combine illiquid debt on the asset side of their balance sheet with demand deposits on the liability side of their balance sheet. 2.1.2 relationship banking a complementary strand ... strong evidence of scope economies, either between traditional commercial banking products, or between on-balance-sheet and off- balance-sheet bank products.' berger and humphrey (1997) argue that this is due to ...
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Microsoft Word - cpbdoc96
... change in health status resulting in increased premiums). this possible disadvantage must be traded-off against the advantages of reduced switching costs. recently the dutch government has decided to ... ). these differences may apply to various types of regulation (davis 2002, p. 20-21) balance sheet regulation which stipulate which assets (and in what proportion) life insurers should hold. mandatory ...
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dp175 systemic risk across sectors pdf
... it requires balance sheet data to determine the default point, and stock market data to determine the standard deviation and the expected asset value. however, balance sheet data are only available at a yearly or quarterly frequency and are vulnerable to so-called window dressing. moreover, some important balance sheet items may be represented by unavailable off-balance sheet ...
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L:\publicaties\...\cpbdoc15.wp [PFP#1210200691]
... financial markets. this study explores this changing role of government by analysing the trade-off between competition and stability in banking. in particular, the study identifies areas where competition ... which are not easily marketed or marketable. these contracts are thus on a bank's balance sheet until the contract expires. by contrast, financial securities (stocks, bonds) tend to be easily ...
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Microsoft Word - discussion61.doc
... balance sheet of health plans and are already available before the final settlement of accounts for umex appear. insurers therefore use estimated values of umex to complete the annual balance sheet ... not assigned to the other two groups.14 the cut off point of 50 euros is rather arbitrary, but we ... for the basic benefit package charge 17 changing our cut-off point of 50 euros to 25 euros or 75 euros ...
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Microsoft Word - II_2003_24 JL Schuld- en vermogenspositie.doc
... financiele toezicht op banken is verscherpt. de risico's die banken in de zogenoemde off-balance sheet' activiteiten aangaan, worden steeds beter verantwoord, maar nog altijd ontsnappen sommige risico's aan ... discussion paper no. 198, juli, londen. carlson, m. en r. perli (2003), profits and balance sheet developments at u.s. commercial banks in 2002, federal reserve bulletin, board of governors ...
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Microsoft Word - cpbdoc210.doc
... way to evade regulation. by guaranteeing off-balance sheet vehicles, banks were circumventing capital regulation, which did not fully account for such off-balance sheet risks. by directly buying securitised ... intricate web of financial contracts.9 direct interdependencies arise from interbank on-balance and off-balance sheet exposures. these direct contractual connections may be due to payment and ...
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