商业银行会计与信息披露研究
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摘要
近年来,商业银行发生过许多震惊世界的案件,给世界金融业带来了巨大的损失。拥有悠久历史的著名银行巴林银行在1997年因为股票期货交易的亏损而突然倒闭,日本著名的大和银行因违章买卖美国国债造成11亿美元的巨额亏损等,而二十世纪七十年代以来发生的三次金融危机则使许多国家的商业银行都遭受了沉重打击。而灾难的发生也使会计界和金融界都深刻认识到了会计和信息披露对商业银行乃至整个金融体系的安全都是至关重要的。但目前商业银行的会计和信息披露已经严重滞后,给商业银行的安全经营和健康发展留下了隐患。本文则选取了金融界和会计界都十分关注的商业银行会计与信息披露这一课题展开研究,探索全面引入公允价值,重构商业银行会计与信息披露的理论框架,以提高金融体系的透明度。为了更好的聚焦会计与信息披露问题,论文选择了相对稳定的成熟的国际金融市场作为会计环境展开论述。
切入论题之后,本文便从动态和静态两个维度分析了会计与信息披露对商业银行的重要作用。从历史的维度分析,商业银行自产生之日起就成为一个高风险的行业,并且对会计有很强的依赖性,簿记系统所具有的过程的控制和观念的总结作用无疑对风险监控有着重要意义。随着商业银行的发展和业务的复杂化,这种依赖性不仅不断增强,而且对会计和信息披露提出了越来越高的要求。从静态维度来分析,我们发现现代商业银行出现了业务经营综合化和全能化、资产证券化、经营管理电子化、金融创新多样化以及监管制度规范化和法制化等特征,商业银行的各种经营风险也在不断的提高,这种现状在扩大了商业银行现金流入渠道的同时也加剧了现金流量的复杂性和不确定性,银行财务信息对经营决策的支持作用日益增强,信息披露不仅成为了解银行业务格局、风险头寸和经营绩效的最重要的信息来源,还成为预测、决策乃至监管的最重要的依据。但是,会计界对于商业银行经营风险的特殊性和商业银行的迅猛发展对会计与信息披露的特殊要求却没有给与足够的重视,以至于金融体系的透明度问题日益成为令金融界忧虑的问题。
提高商业银行透明度的根本措施是制定高质量的会计准则,改善信息披露,因此论文承接现代商业银行的特征,重新审视了商业银行会计与信息披露的概念框架。商业银行作为特殊的会计实体,其会计与信息披露的目标也有其鲜明的特殊性,即不仅要向目前和潜在的投资者提供有助于他们进行理性投资决策的信息,还要向目前和潜在的债权人提供资金安全性和收益性的信息,向金融监管者提供有助于防范和化解金融风险的信息。根据惯例,对于商业银行而言,债权人的利益要高于投资者的利益,各国银行监管也倾向于优先保护债权人利益。同时,监管机构也要求商业银行提供的信息能够帮助他们评价商业银行经营状况,包括
In recent years there happened many earthshaking cases in the industry of commercial banks,which incurred tremendous loss to the banking business over the world. Centuries-old world famousBaring Bank gone bankrupt in 1997 due to huge loss suffered from the stock price index futurestransactions. The outstanding Japanese bank, Yamato Bank incurred 1.1 billion US dollars loss for itsillegal trading of treasury bonds of USA. Since 1970's the three financial crises gave the commercialbanks of many countries head-on blows. Disasters made them aware of the fact that accounting andinformation disclosure of commercial banks is of great importance to the security of commercialbanks and even the whole financial system. The current situation of the accounting and informationdisclosure of commercial banks is, to a great extent, out of date, which set a hidden trouble in thesafe operations and stable development of commercial banks. This dissertation focuses on andprobes into the subject, the accounting and information disclosure of commercial banks, to whichgreat interest was paid by the financial community and accounting community. It sets up a fairvalue model and a theoretical framework of the accounting and information disclosure ofcommercial banks to enhance the transparency in financial banks. The dissertation chooses thecomparatively stable and mature international financial market as the accounting environment tostart discussion so that the accounting and information disclosure problems are best focused on..
The dissertation analyses the importance of the accounting and information disclosure to thecommercial banks from both static and dynamic dimensions. Historically speaking, the commercialbanks were born to bear high risk, relying heavily upon accounting, therefore the process control andidea summarization of booking system is undoubtedly important to the risk management. As thedevelopment of commercial banks and increasingly sophisticated businesses related thereto, the saidreliance was correspondingly strengthened and demanded more on accounting and informationdisclosure. Statically speaking, it is found that there emerged the following features in moderncommercial banks, i.e., sophisticated business, globalization of financial market, securitization,computerization of management, diversification of financial service and legalization of monitorsystem etc, all of which boosted the risks in operation. The said situation enabled the banks to attract
cash inflow through more channels, however, it increased the complexity and uncertainty in cashflows at the same time. As the operational decisions depend more upon financial information ofbanks, information disclosures provide not only important sources for us to understand bankbusiness structure, risk position and performance measurement, but also basis of forecast, decisionand supervision. However, the accounting community has not pay enough attention to specialrequirement on accounting and information disclosure due to particularity in bank operation risksand the rapid development of commercial banks, which caused the transparency problem to becomea disturbing problem in financial industry.The basic way to enhance the transparency of bank is to develop high quality accountingstandards and improve the information disclosure, that's why this dissertation follows the features ofmodern commercial banks, reviews the concept framework of the accounting and informationdisclosure of commercial banks. As a special entity, commercial banks is unique in objectives ofaccounting and information disclosures, i.e., not only provide useful information to existing andpotential investors for rational decision-making, but also provide information pertaining to safetyand return on fund to existing and potential debtors, as well as the information to supervisors whocan study the financial situation to prevent and solve financial risks. In banking practice, the interestsof debtors are more important than investors, and supervisor of various countries gives priority to theformer. Meanwhile, the regulatory agencies require commercial banks to provide information thatcan assist them in evaluate performance and operation of commercial banks, which can be furtherbroken down into the following aspects: liquidity, safety, profitability, quality of assets, adequacy ofcapital, and effectiveness of management and internal control. Regulatory agencies also expect thatmarket discipline can be maintained by improving the quality and transparency of accountinginformation of commercial banks, based on which the efficiency of regulation can be enhanced.These specific objectives also have certain particular impacts on accounting standards adopted bycommercial banks. For example, accounting standards should be in line with the risk managementand control practices of commercial banks;they should ensure the proper functioning of marketdiscipline;and should facilitate rather than restrict the effective regulation upon commercial banks.These features give more connotations to the traditional accounting principles such as relevance,reliability and understandability. But, because of the variability of the financial systems amongcountries, and of differences in the scale and function of commercial banks throughout the world,accounting and information disclosure differs greatly from country to country, and from bank tobank. This has constituted tremendous obstacle to globalization and integration of capital markets.Thus a set of uniform high-quality accounting standards for commercial banks are pressed for. Thisdissertation goes on with discussion of standard model that addresses this requirement. This standardmodel requires that all financial assets and financial liabilities to be valued at their fair value, andgains or losses arising from change in fair value to be recognized at the same time.This accounting model for financial instruments is based on fair value, which is strongly
opposed by the commercial bank community. Relevance and reliability of fair value has been widelyquestioned. This dissertation summarizes the achievements of accounting research in recent years,including both authoritative discussions of normative research and convictive conclusions ofempirical research, based on which the superiority of fair value in information quality over historicalcost is fully demonstrated. In addition, a set of high quality accounting standards aiming at effectiveimprovement of transparency of commercial banks can be established by modifications made toprinciples on revenue recognition and recognition, de-recognition and disclosure of financial assetsand financial liabilities. This dissertation also inaugurated an analysis on several issues anddifficulties on the application of fair value to commercial banking business, such as operationalguidance of components approach, accounting for securitization and service rights, determination offair value in different market environments, measurement of loans, difficulties in accounting fordemand deposits and credit cards, and presentation and disclosure under fair value accountingmodel.In the background of globalization of economy and capital market and internationalization ofaccounting standards, this dissertation also fully analyzed the highly effective efforts made byInternational Accounting Standard Board and Basel Committee to improve accounting andinformation disclosure of commercial banks, and the feasibility of applying fair value to accountingand information disclosure of commercial banks was further discussed. IASC, throughcomprehensive international cooperation, has been constantly promoting its international standing inrecent years. Especially, the acceptance of international accounting standards by IOSCO establishedits position as the setter of global accounting standards. IASC has cooperated with standard-settingorganizations of more than 10 countries (including USA, UK and France) to establish a set ofaccounting standards for financial instruments based on fair value, which greatly enhanced itsoperability. Basel Committee, as the most important international regulator of commercial banks, hasalso contributed greatly to improvement of information disclosure in recent years. Recently, BaselCommittee, in many of its articles and papers, has recommended best practice of informationdisclosure to commercial banks. In the latest exposure draft of Basel Agreement, a risk-orientedmodel of information disclosure is proposed. Aiming at the same objective, IASC and BaselCommittee began cooperation, which is undoubtedly the most important signal to the revolution inaccounting and information disclosure model of commercial banks. So the dissertation alsodiscussed in depth the cooperation and divergence of these two most important internationalorganizations in recent years. Finally, this dissertation, by commenting on the development offinancial markets of China, analyzed the status quo of accounting and information disclosure ofChinese commercial banks and its difference from international accounting standards. Thisdissertation also pointed out that international standards of accounting and information disclosure ofcommercial banks should be introduced to China as soon as possible. In addition, it also madeseveral recommendations on approaches and methods of internationalization.
This dissertation is divided into seven chapters. Chapter 1, by studying on several tremendousdisasters that happened to commercial banks, revealed deficiencies in the status quo of accountingand information disclosure of commercial banks. Chapter 2 analyzed the special requirements onaccounting and information disclosure of commercial banks. Chapters 3 and 4 discussed theoreticalissues of conceptual framework of accounting and information disclosure of commercial banks,including its objectives and principles. Chapter 5 discussed the application of the defined fair valueframework to solve the problems encountered by commercial banks in accounting and informationdisclosure. Chapter 6 probed into the promotion of accounting and information disclosure by IASCand Basel Committee. Chapter 7 commented on the status quo of accounting and informationdisclosure of Chinese commercial banks, and envisaged its development in the future.
切入论题之后,本文便从动态和静态两个维度分析了会计与信息披露对商业银行的重要作用。从历史的维度分析,商业银行自产生之日起就成为一个高风险的行业,并且对会计有很强的依赖性,簿记系统所具有的过程的控制和观念的总结作用无疑对风险监控有着重要意义。随着商业银行的发展和业务的复杂化,这种依赖性不仅不断增强,而且对会计和信息披露提出了越来越高的要求。从静态维度来分析,我们发现现代商业银行出现了业务经营综合化和全能化、资产证券化、经营管理电子化、金融创新多样化以及监管制度规范化和法制化等特征,商业银行的各种经营风险也在不断的提高,这种现状在扩大了商业银行现金流入渠道的同时也加剧了现金流量的复杂性和不确定性,银行财务信息对经营决策的支持作用日益增强,信息披露不仅成为了解银行业务格局、风险头寸和经营绩效的最重要的信息来源,还成为预测、决策乃至监管的最重要的依据。但是,会计界对于商业银行经营风险的特殊性和商业银行的迅猛发展对会计与信息披露的特殊要求却没有给与足够的重视,以至于金融体系的透明度问题日益成为令金融界忧虑的问题。
提高商业银行透明度的根本措施是制定高质量的会计准则,改善信息披露,因此论文承接现代商业银行的特征,重新审视了商业银行会计与信息披露的概念框架。商业银行作为特殊的会计实体,其会计与信息披露的目标也有其鲜明的特殊性,即不仅要向目前和潜在的投资者提供有助于他们进行理性投资决策的信息,还要向目前和潜在的债权人提供资金安全性和收益性的信息,向金融监管者提供有助于防范和化解金融风险的信息。根据惯例,对于商业银行而言,债权人的利益要高于投资者的利益,各国银行监管也倾向于优先保护债权人利益。同时,监管机构也要求商业银行提供的信息能够帮助他们评价商业银行经营状况,包括
In recent years there happened many earthshaking cases in the industry of commercial banks,which incurred tremendous loss to the banking business over the world. Centuries-old world famousBaring Bank gone bankrupt in 1997 due to huge loss suffered from the stock price index futurestransactions. The outstanding Japanese bank, Yamato Bank incurred 1.1 billion US dollars loss for itsillegal trading of treasury bonds of USA. Since 1970's the three financial crises gave the commercialbanks of many countries head-on blows. Disasters made them aware of the fact that accounting andinformation disclosure of commercial banks is of great importance to the security of commercialbanks and even the whole financial system. The current situation of the accounting and informationdisclosure of commercial banks is, to a great extent, out of date, which set a hidden trouble in thesafe operations and stable development of commercial banks. This dissertation focuses on andprobes into the subject, the accounting and information disclosure of commercial banks, to whichgreat interest was paid by the financial community and accounting community. It sets up a fairvalue model and a theoretical framework of the accounting and information disclosure ofcommercial banks to enhance the transparency in financial banks. The dissertation chooses thecomparatively stable and mature international financial market as the accounting environment tostart discussion so that the accounting and information disclosure problems are best focused on..
The dissertation analyses the importance of the accounting and information disclosure to thecommercial banks from both static and dynamic dimensions. Historically speaking, the commercialbanks were born to bear high risk, relying heavily upon accounting, therefore the process control andidea summarization of booking system is undoubtedly important to the risk management. As thedevelopment of commercial banks and increasingly sophisticated businesses related thereto, the saidreliance was correspondingly strengthened and demanded more on accounting and informationdisclosure. Statically speaking, it is found that there emerged the following features in moderncommercial banks, i.e., sophisticated business, globalization of financial market, securitization,computerization of management, diversification of financial service and legalization of monitorsystem etc, all of which boosted the risks in operation. The said situation enabled the banks to attract
cash inflow through more channels, however, it increased the complexity and uncertainty in cashflows at the same time. As the operational decisions depend more upon financial information ofbanks, information disclosures provide not only important sources for us to understand bankbusiness structure, risk position and performance measurement, but also basis of forecast, decisionand supervision. However, the accounting community has not pay enough attention to specialrequirement on accounting and information disclosure due to particularity in bank operation risksand the rapid development of commercial banks, which caused the transparency problem to becomea disturbing problem in financial industry.The basic way to enhance the transparency of bank is to develop high quality accountingstandards and improve the information disclosure, that's why this dissertation follows the features ofmodern commercial banks, reviews the concept framework of the accounting and informationdisclosure of commercial banks. As a special entity, commercial banks is unique in objectives ofaccounting and information disclosures, i.e., not only provide useful information to existing andpotential investors for rational decision-making, but also provide information pertaining to safetyand return on fund to existing and potential debtors, as well as the information to supervisors whocan study the financial situation to prevent and solve financial risks. In banking practice, the interestsof debtors are more important than investors, and supervisor of various countries gives priority to theformer. Meanwhile, the regulatory agencies require commercial banks to provide information thatcan assist them in evaluate performance and operation of commercial banks, which can be furtherbroken down into the following aspects: liquidity, safety, profitability, quality of assets, adequacy ofcapital, and effectiveness of management and internal control. Regulatory agencies also expect thatmarket discipline can be maintained by improving the quality and transparency of accountinginformation of commercial banks, based on which the efficiency of regulation can be enhanced.These specific objectives also have certain particular impacts on accounting standards adopted bycommercial banks. For example, accounting standards should be in line with the risk managementand control practices of commercial banks;they should ensure the proper functioning of marketdiscipline;and should facilitate rather than restrict the effective regulation upon commercial banks.These features give more connotations to the traditional accounting principles such as relevance,reliability and understandability. But, because of the variability of the financial systems amongcountries, and of differences in the scale and function of commercial banks throughout the world,accounting and information disclosure differs greatly from country to country, and from bank tobank. This has constituted tremendous obstacle to globalization and integration of capital markets.Thus a set of uniform high-quality accounting standards for commercial banks are pressed for. Thisdissertation goes on with discussion of standard model that addresses this requirement. This standardmodel requires that all financial assets and financial liabilities to be valued at their fair value, andgains or losses arising from change in fair value to be recognized at the same time.This accounting model for financial instruments is based on fair value, which is strongly
opposed by the commercial bank community. Relevance and reliability of fair value has been widelyquestioned. This dissertation summarizes the achievements of accounting research in recent years,including both authoritative discussions of normative research and convictive conclusions ofempirical research, based on which the superiority of fair value in information quality over historicalcost is fully demonstrated. In addition, a set of high quality accounting standards aiming at effectiveimprovement of transparency of commercial banks can be established by modifications made toprinciples on revenue recognition and recognition, de-recognition and disclosure of financial assetsand financial liabilities. This dissertation also inaugurated an analysis on several issues anddifficulties on the application of fair value to commercial banking business, such as operationalguidance of components approach, accounting for securitization and service rights, determination offair value in different market environments, measurement of loans, difficulties in accounting fordemand deposits and credit cards, and presentation and disclosure under fair value accountingmodel.In the background of globalization of economy and capital market and internationalization ofaccounting standards, this dissertation also fully analyzed the highly effective efforts made byInternational Accounting Standard Board and Basel Committee to improve accounting andinformation disclosure of commercial banks, and the feasibility of applying fair value to accountingand information disclosure of commercial banks was further discussed. IASC, throughcomprehensive international cooperation, has been constantly promoting its international standing inrecent years. Especially, the acceptance of international accounting standards by IOSCO establishedits position as the setter of global accounting standards. IASC has cooperated with standard-settingorganizations of more than 10 countries (including USA, UK and France) to establish a set ofaccounting standards for financial instruments based on fair value, which greatly enhanced itsoperability. Basel Committee, as the most important international regulator of commercial banks, hasalso contributed greatly to improvement of information disclosure in recent years. Recently, BaselCommittee, in many of its articles and papers, has recommended best practice of informationdisclosure to commercial banks. In the latest exposure draft of Basel Agreement, a risk-orientedmodel of information disclosure is proposed. Aiming at the same objective, IASC and BaselCommittee began cooperation, which is undoubtedly the most important signal to the revolution inaccounting and information disclosure model of commercial banks. So the dissertation alsodiscussed in depth the cooperation and divergence of these two most important internationalorganizations in recent years. Finally, this dissertation, by commenting on the development offinancial markets of China, analyzed the status quo of accounting and information disclosure ofChinese commercial banks and its difference from international accounting standards. Thisdissertation also pointed out that international standards of accounting and information disclosure ofcommercial banks should be introduced to China as soon as possible. In addition, it also madeseveral recommendations on approaches and methods of internationalization.
This dissertation is divided into seven chapters. Chapter 1, by studying on several tremendousdisasters that happened to commercial banks, revealed deficiencies in the status quo of accountingand information disclosure of commercial banks. Chapter 2 analyzed the special requirements onaccounting and information disclosure of commercial banks. Chapters 3 and 4 discussed theoreticalissues of conceptual framework of accounting and information disclosure of commercial banks,including its objectives and principles. Chapter 5 discussed the application of the defined fair valueframework to solve the problems encountered by commercial banks in accounting and informationdisclosure. Chapter 6 probed into the promotion of accounting and information disclosure by IASCand Basel Committee. Chapter 7 commented on the status quo of accounting and informationdisclosure of Chinese commercial banks, and envisaged its development in the future.
引文
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43. Basel Committee on Banking Supervision, Enhancing Bank Transparency, September 1998
44. Hong Kong Monetary Authority, Financial Disclosures By Locally Incorporated Authorized Institution, 1999
44. European Commission, Financial Services: Commission Recommends Greater Disclosures of Financial Information in accounts, July 1999
45. European Commission, Disclosures of Information on Financial Instruments, June 2000
46. John S. Jordan, The Impact of Greater Bank Disclosure Amidst a Banking Crisis, February 1999
47. US Federal Reserve System, Improving Public Disclosure in Banking, March 2000
48. Basel Committee on Banking Supervision, Reports to G7 Finance Ministers and Central Bank Governors in IAS, April 2000
49. Rajna Gibson, Rethinking the Quality of Risk Management Disclosure Practices, June 1999
50. Institute of international Finance, Inc, Report of the Working Group on Loan Quality, July 1999
51. Recommendation on Interim Financial Disclosure By Authorized Institutions Incorporated in Hong Kong, 1999
52. Joint Working Group For Financial Instruments For Banks, Accounting For Financial Instruments For Banks, October 1999
53. Basel Committee On Banking Supervision, Sound Practices For Loan Accounting And Disclosure, July 1999
54. William J. Mcdonough, Remarks Before The Eleventh International Conference Of Banking Supervisors, September 2000
55. Basel Committee On Banking Supervision, Pillar 3: Supporting Technical Document, November 2000
56. Basel Committee On Banking Supervision, A New Capital Adequacy Framework: Pillar 3 : Market Discipline, January 2000
57. Working Group Of The Central Banks Of The Group Of Ten Countries, Public Disclosure Of Market And Credit Risks By Financial Intermediaries, September 1994
58. Basel Committee On Banking Supervision And Technical Committee Of IOSCO, Framework For Supervisory Information About Derivatives And Trading Activities, September 1998
59. Basel Committee On Banking Supervision And Technical Committee Of IOSCO, Public Disclosure Of Trading And Derivatives Activities Of Banks And Securities Firms, October 1999
60. Basel Committee On Banking Supervision And Technical Committee Of IOSCO, Trading And Derivatives Disclosures Of Banks And Securities Firms, December 1999
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24 叶永刚,肖文,李黎,衍生工具信用风险控制:历史演进与发展新趋势,金融研究,2000年第六期
25 邓敏,中国保险业的历史与未来:一个制度变迁的视角,金融研究,2000 年第六期
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28 易宪容,加入 WTO 和国有银行体制改革,金融研究,2000 年第一期
29 唐利民,袁国良,证券业如何面对 WTO 的挑战,金融研究,2000 年第一期
30 胡颖,加入 WTO:中国保险业面临的挑战和对策,金融研究,2000 年第一期
31 吴晓求,中国资本市场:未来十年,金融研究,2000 年第三期
32 王元龙,加入 WTO 后的中国银行业发展战略研究,金融研究,2000 年第三期
33 李元旭,黄岩,张向菁,中国国有商业银行与外资银行竞争力比较研究,金融研究,2000年第三期
34 宋逢明,杜莘,关于商业银行和投资银行分业经营制度的再思考,金融研究,2000 年第一期
35 乔炳亚,银行与证券分业问题研究,金融研究,2000 年第一期
36 陈建华,程杞国,金融危机与金融监管有效性研究,金融研究,2000 年第一期
37 李东荣,边维刚,中国票据市场发展阶段评价及其矛盾分析,金融研究,2000 年第八期
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41. Basel Committee on Banking Supervision, Best Practice for Credit Risk Disclosure, July 1999
42. UNCTAD secretariat, Commercial Bank Accounting and Disclosures, July 1996
43. Basel Committee on Banking Supervision, Enhancing Bank Transparency, September 1998
44. Hong Kong Monetary Authority, Financial Disclosures By Locally Incorporated Authorized Institution, 1999
44. European Commission, Financial Services: Commission Recommends Greater Disclosures of Financial Information in accounts, July 1999
45. European Commission, Disclosures of Information on Financial Instruments, June 2000
46. John S. Jordan, The Impact of Greater Bank Disclosure Amidst a Banking Crisis, February 1999
47. US Federal Reserve System, Improving Public Disclosure in Banking, March 2000
48. Basel Committee on Banking Supervision, Reports to G7 Finance Ministers and Central Bank Governors in IAS, April 2000
49. Rajna Gibson, Rethinking the Quality of Risk Management Disclosure Practices, June 1999
50. Institute of international Finance, Inc, Report of the Working Group on Loan Quality, July 1999
51. Recommendation on Interim Financial Disclosure By Authorized Institutions Incorporated in Hong Kong, 1999
52. Joint Working Group For Financial Instruments For Banks, Accounting For Financial Instruments For Banks, October 1999
53. Basel Committee On Banking Supervision, Sound Practices For Loan Accounting And Disclosure, July 1999
54. William J. Mcdonough, Remarks Before The Eleventh International Conference Of Banking Supervisors, September 2000
55. Basel Committee On Banking Supervision, Pillar 3: Supporting Technical Document, November 2000
56. Basel Committee On Banking Supervision, A New Capital Adequacy Framework: Pillar 3 : Market Discipline, January 2000
57. Working Group Of The Central Banks Of The Group Of Ten Countries, Public Disclosure Of Market And Credit Risks By Financial Intermediaries, September 1994
58. Basel Committee On Banking Supervision And Technical Committee Of IOSCO, Framework For Supervisory Information About Derivatives And Trading Activities, September 1998
59. Basel Committee On Banking Supervision And Technical Committee Of IOSCO, Public Disclosure Of Trading And Derivatives Activities Of Banks And Securities Firms, October 1999
60. Basel Committee On Banking Supervision And Technical Committee Of IOSCO, Trading And Derivatives Disclosures Of Banks And Securities Firms, December 1999
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