Extent:
1 Online-Ressource (xiii, 246 Seiten)
Illustrationen
Series:
Type of publication: Book / Working Paper
Language: English
Notes:
Includes bibliographical references and index. - Description based on print version record
Bank and InsuranceCapital Management; Contents; Preface; Acknowledgements; 1 Capital Management as a Means to Create Value; 1.1 The primary objectives of capital management; 1.2 Optimization of capital structure; 1.3 Optimization of performance; PART I: ACCOUNTING PERSPECTIVE; 2 Bank and Insurance Business Model; 2.1 Bank business model; 2.2 Insurance business model; 3 Balance Sheets of Banks and Insurance Companies; 3.1 Bank balance sheet; 3.2 Insurance balance sheet; 3.3 Goodwill; 4 Differences between Banking and Insurance; 5 Economic Capital; 6 Balance Sheet Management
6.1 Capital versus balance sheet management6.2 Function versus departmental responsibilities; 6.3 Capital hedging; 6.4 Expected versus unexpected losses; 6.5 Capital versus liquidity; 6.6 Funds transfer price; 6.7 Corporate line; 7 Accounting versus Regulation; PART II: REGULATORY PERSPECTIVE; 8 Types of Available Capital; 8.1 Bank capital components; 8.2 Insurance capital components; 8.3 Determination of available capital for insurance companies under Solvency II; 8.4 Capital treatment of dated hybrids; 8.5 Deduction of interests in other financial institutions; 9 Capital Instruments
9.1 Common shares9.2 Rights issue; 9.3 Preference shares; 9.4 Hybrid equity; 9.5 Convertible capital instruments; 10 Regulatory Capital Requirements; 10.1 Bank capital requirement ratios; 10.2 Ratio hedging against currency movements; 10.3 The three-pillar approach to bank capital requirements; 10.4 Current capital requirements for insurance companies; 10.5 Upcoming capital requirements for insurance companies: Solvency II framework; 10.6 Liability side of the balance sheet under Solvency II; 10.7 Standardized approach Solvency II; 11 Potential Changes in Capital Regulation
11.1 Regulational shift to core capital11.2 Regulatory classification preference shares; 11.3 Hybrid regulation; 11.4 Subordinated debt for systemically relevant banks; 11.5 Positive revaluation reserves; 11.6 Minority interests; 11.7 Deferred tax assets; 11.8 Participations in other financial institutions; 11.9 Leverage ratio limit; 11.10 Financial autonomy; 12 Reserve Adequacy Test; 13 Materializing Diversification Benefits through Capital Structures; 14 Risk-Weighted Assets Optimization; 15 Balance Sheet Analysis as Integral Part of Valuation
PART III: RISK AND CAPITAL MANAGEMENT PERSPECTIVE16 Investment of Capital and Balance Sheet Segmentation; 16.1 Investment of capital for banks; 16.2 Investment of capital for insurance companies; 16.3 Investment of capital: duration differences for banks and insurance companies; 16.4 Segmentation of the balance sheet; 17 Alignment between Risk and Capital Management; 17.1 Where risk and capital management meet; 17.2 Capital preservation as a key condition for performance optimization; 17.3 The soft side of capital management; 17.4 Emerging role of risk and capital management
17.5 Critical success factors of risk and capital management
ISBN: 978-1-283-23955-4 ; 1-283-23955-8 ; 978-0-470-97689-0 ; 0-470-66477-0 ; 978-0-470-66477-3 ; 0-470-66477-0 ; 978-0-470-66477-3 ; 1-283-23852-7
Source:
ECONIS - Online Catalogue of the ZBW
Persistent link: https://www.econbiz.de/10012678656