Finanšu krīzes laikā tika gūta svarīga mācība – banku grāmatvedības standartos izmantotie radušos zaudējumu modeļi bieži noveduši pie situācijas, ka uzkrājumi tiek veidoti pārāk mazā apjomā un pārāk vēlu. Tāpēc G20 valstu vadītāji nāca klajā ar rekomendāciju, ka grāmatvedības standartu izstrādāt...
Environmentally extended input output (EEIO) analysis has developed significantly in the last two decades. The method is presented in the Applications and Extensions for the System of Environmental-Economic Accounting (SEEA) and there are many national statistical offices (NSOs) using it produce...
This is the final report of the “Study on the Non-Financial Reporting Directive” for the Directorate-General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA). This report provides data analysis as part of the ongoing monitoring of implementation of the Non-Financi...
We provide a simple and tractable accounting-based stress-testing framework to assess loss dynamics in the banking sector, in a context of leverage targeting. Contagion can occur through direct interbank exposures, and indirect exposures due to overlapping portfolios with the associated price dy...
We analyze micro and macro drivers of coverage ratios, as well as of their components, in a cross-country sample of European banks. Among the former, we find that credit risk variables, including forward-looking indicators, are the most relevant bank-specific factors explaining bank coverage rat...
This study provides the European Commission (Directorate-General for Financial Stability, Financial Services and Capital Markets Union, DG FISMA) with an overview of the differences between national accounting standards (nGAAP) for credit institutions and the International Financial Reporting St...
This publication covers selected messages from the Commission replies to the 2018 Annual Report of the European Court of Auditors as well as from the Commission’s 2018 Integrated Financial and Accountability Reporting....
We analyse micro and macro drivers of coverage ratios in a cross–country sample of euro area banks. Among the former, we find that coverage ratios increase with the reliance on deposit funding and when asset quality is very poor. Among the latter, coverage ratios increase with GDP growth and wit...