Perspectives

Complying With the New Balance Sheet Offsetting Disclosure Requirements

10 considerations for asset managers

Complying with the new disclosure requirements may present operational and technical challenges for asset managers.

Explore Content

Such challenges may include the following:

  • Data gathering
  • Ongoing tracking
  • Determining collateral value
  • Additional time and resources
  • Potential legal analysis
  • Master clearing agreements
  • One-sided MNAs
  • Qualitative disclosures
  • Internal controls
  • Interaction with other U.S. GAAP
Complying With the New Balance Sheet Offsetting Disclosure Requirements
Did you find this useful?