A simple methodology for analyzing the behavior of your indeterminate maturity deposits - DDA, savings, money market and NOW accounts - is outlined. You can perform all the requisite data handling with garden variety database applications (MS-Access, FoxPro, SQL Server, etc). You can get your arms around trend and the relationship between your product pricing and the capital markets, using the standardized statistical functions available in Excel. Your indeterminate maturity deposits are likely a source of term funding, whose administered offer rates lag market indices. They also carry implied periodic and lifetime caps, floors and other options. As such these instruments affect materially the interest-rate risk profile of your balance sheet and it is therefore in the interests of best ...
...Their overall lack of maturity definition makes them hard to quantify without empirical stud...
The parent company of Associated Bank has received preliminary approval to sell $530 million of preferred stock to the U.S. Treasury as part the government's program to enhance capital levels at banks and spur lending. Associated Banc-Corp said Thursday its participation in the Capital Purchase Plan would strengthen the company's balance sheet by increasing capital levels that already meet the government's definition of well capitalized.
As a step toward improving and converging the existing lease-accounting standards, the Financial Accounting Standards Board and the International Accounting Standards Board recently issued a discussion paper titled "Leases: Preliminary Views" in which the Boards jointly propose several elements of a new model for lease accounting. This month's column will explain the key elements of the Boards' proposal and the potential impact of those elements on entities that must account for leases. The key elements of the Boards' proposal are: 1. the elimination of the finance/operating lease distinction, and 2. a requirement to represent all leases on the lessee's balance sheet through a combination of an asset and a liability. Specifically, they have concluded that a lessee's right to use leased ...
... right to use leased property meets the definition of an asset, much as other rights that are commonl...
Article 2 of the Uniform Commercial Code (UCC) contains two remedies that, a trade creditor can utilize, in the right circumstances, to enhance the likelihood of payment of its claim. According to UCC §§ 2-702, 2-703 and 2-705, an unpaid seller can stop delivery of goods not yet received by a buyer that is either insolvent or has failed to timely pay its obligations to the seller. An unpaid seller that is considering exercising its stoppage of delivery rights should carefully review its contract with the buyer to determine whether there are any limitations on these rights. The UCC also provides relief to a seller that has concerns about a buyer's financial viability where the seller cannot satisfy the UCC's stoppage of delivery requirements. An unpaid seller's stoppage of delivery and a...
... troubled buyer can rely on the UCC definition of insolvency. The UCC defines insolvency on eitheer an equity or balance sheet basis. Under the easier to prove equity defi...
... of the OTS regulations, addressing definitions for regulations affecting State savings associatio... an account, obtaining an account balance, transferring funds, processing bill payments, ope... stated separately in the condensed balance sheet from amounts for other subsidiaries; and the amoun...
Business operations produce financial results that must be captured and disseminated to a wide variety of internal and external users. The challenges associated with accurate, timely financial reporting are apparent from the number of accounting scandals uncovered during the past few years. One information technology solution that may aid business and financial reporting is Extensible Business Reporting Language (XBRL). XBRL is an Extensible Markup Language (XML) application developed for reporting business and financial results through the World Wide Web. When XBRL is applied to a specific reporting context, the core components of the application compose what is termed a taxonomy. An XBRL taxonomy encompasses the components that must be present to describe, validate, relate, and proces...
... contexts, including income statements and balance sheets; internal accounting reports; regulatory ag... linkbase, calculation linkbase, definition linkbase, reference linkbase, and label linkbase. ...
...To support this theory it produced a balance sheet from 2004 showing that Matrix's liabilities ...-48 (Del.Ch.2004) (using the equitable definition), vacated on other grounds, 875 A.2d 632 (2005), w...
Data has been called the raw material of information. Data can be aggregated, disaggregated, sorted, and subjected to a variety of mathematical and logical manipulations. Data can be added to a system, removed, bought, sold and used. Data can be enhanced making it more valuable and it can be made less valuable with repeated use and with the passage of time. Because data is a critical firm resource, one expects the cost of data to be accounted for and to appear on the firm's balance sheet with other firm assets. However, depending on the data's genealogy, the cost of the data may never be shown as an asset. If data is purchased it finds its way to the balance sheet, however, if the data is developed internally Accounting Principles Board (APB) Opinion No. 17 prevents it from being capita...
...The paper begins by reviewing the definition of an asset and continues by reviewing the relevan...
... variety of issues, their ability to balance economic and social objectives presents considerab... for civil society participation in the definition of local common goods. . This uneven balance sheet...
Section 503(b)(9) was added to the Bankruptcy Code by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 to protect trade creditors that sell goods to the debtor shortly before the debtor's bankruptcy filing. Section 503(b)(9) grants trade creditors an administrative priority claim for the value of goods they had sold to the debtor in the ordinary course of the debtor's business and that the debtor had received within 20 days of bankruptcy (the 20-day goods). While Section 503(B)(9) is a simple statute, that has not stopped debtors and secured creditors from seeking to eliminate or reduce the priority status sought by goods suppliers by litigating the numerous issues arising out of Section 503(b)(9). Section 547 of the Bankruptcy Code governs preference claims. Creditor...
... during the 90-day period) based on a balance sheet definition of liabilities exceeding assets w...
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