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CFA Institute issues part 2 of its study on financial crisis insights on bank performance reporting

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07 Aug 2014

The CFA Institute, a global association of investment professionals, has published part 2 of its study 'Financial Crisis Insights on Bank Performance Reporting'. The second part focuses on the relationship between disclosed loan fair values, impairments, and the risk profile of banks.

This report reveals systematic differences in how large and complex banks in 16 countries disclose fair values of loans and write off bad or “impaired” debt across countries. The report suggests that enhancing disclosures is necessary for comparing bank balance sheets. The study also provides a breakdown of credit default swap spreads which reflects bank-specific risks from a capital markets perspective.

The report is available for download on the CFA Institute website. Part 1 of the CFA Institute's study, which discussed the assessment of key factors influencing price-to-book ratios, was published in July 2014.

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