学術論文
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基本情報
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| 氏名 | 福澤 恵二 |
| 氏名（カナ） | フクザワ ケイジ |
| 氏名（英語） | Fukuzawa Keiji |
| 所属 | 大学 ビジネス |
| 職名 | 准教授 |
| researchmap研究者コード | |
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2006/06
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Supervisory guidance on the use of the fair value option for financial instruments by banks
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共著
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Basel Committee on Banking Supervision
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This paper is being issued by the Basel Committee on Banking Supervision to provide supervisors with guidance on the prudential supervision of banks' implementation of the fair value option. The guidance is principles-based and is structured around seven principles that fall into the following two broad categories:
- Supervisory expectations relevant to the use of the fair value option
- Supervisory evaluation of risk management, controls and capital adequacy