Off-Balance-Sheet Operations in the SEACEN Countries: Some Issues and Implications for the Prudential Regulation
The paper looks into the conceptual aspect of off-balance-sheet operations of banks, their nature, causes of their growth, and their effects on the usefulness of financial statements. It also highlights some of the issues associated with off-balance-sheet banking and their implications for prudential regulations.
Authors: | Adhikary, Ganesh P. |
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Institutions: | South East Asian Central Banks (SEACEN) Research and Training Centre |
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