In Search of a Level Playing Field: The Implementation of the Basle Capital Accord in Japan and the United States |
Common terms and phrases
0.3 percent 100 percent accounting rules amount bank holding companies Bank of Japan bank regulators Banking Bureau Release Basle Accord Basle Committee capital ratios capital requirements CCPC city banks competitive advantage Consultative Proposal contracts Corporate bonds cost or market countries Credit Crunch current exposure method dividend equity securities FASB Federal Reserve Board Federal Reserve System Financial Flow of Funds gains trading government-guaranteed bonds historical cost income increase interest rates investment account issue Japanese and U.S. Japanese banks LIBOR loan loss reserves lower of historical market risk market value marking to market maturity ments MOF Banking Bureau original exposure method percent capital percent of Tier percent risk-weight percentage perpetual preferred stock playing field policies portfolio revaluation reserves risk-weight categories risk-weighted assets source of capital subordinated debt subordinated debt securities subsidiaries subsidy swap Tier I capital Tommaso Padoa-Schioppa total risk assets trading account U.S. and Japanese U.S. bank holding United