This is the first analysis of the incidence of a bank tax that is imposed on banks' balance sheets. Within the framework of an oligopolistic version of the Monti-Klein model, the pass-through of a bank tax levied on loans is stronger when elasticity of credit demand is low. To test this...

Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital,...

Industry accounting is a branch of accounting that deals with the processing, analysis, and reporting of financial information in an industrial context. The industrial sector generally involves various types of business entities operating in manufacturing, trading, services, mining, and other...

The Financial Report presents the financial statements of the EIB, the EIB Group (under IFRS and EU Directives) along with the related explanatory annexes. Contents: - Highlights 2016 - Preface - Borrowing activities in 2016 - Treasury activities in 2016 - EIB Statutory Bodies - Audit and...

The Financial Report presents the financial statements of the EIB, the EIB Group (under IFRS and EU Directives) along with the related explanatory annexes. Contents: - Highlights 2015 - Preface - Borrowing Activities in 2015 - Treasury Activities in 2015 - EIB Statutory Bodies - Audit and...