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Box A: Financial Guaranty Insurers (Monolines)
10 Mar 2008
FSR
– March 2008
In particular, US accounting standards require that these CDS are marked-to-market at each balance date. ... In contrast, accounting standards only require the establishment of loss reserves for standard insurance policies if there is a material
https://www.rba.gov.au/publications/fsr/2008/mar/box-a.html
Box B: Housing Price Falls and Negative Equity
12 Apr 2019
FSR
– April 2019
However, these surveys are likely to be an overestimate for a number of reasons; for instance, by not accounting for offset account balances.
https://www.rba.gov.au/publications/fsr/2019/apr/box-b.html
5.3 Focus Topic: Indicators of Household Financial Stress
6 Oct 2023
FSR
– October 2023
5.3 Focus Topic: Indicators of Household Financial Stress | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-indicators-of-household-financial-stress.html
Box D: The Characteristics of Loans Originated by Mortgage Brokers
10 Sep 2004
FSR
– September 2004
One point of difference is the prevalence of refinancing, with refinanced loans accounting for a larger share of broker-originated loans than of lender-originated loans.
https://www.rba.gov.au/publications/fsr/2004/sep/box-d.html
Overview
10 Sep 2009
FSR
– September 2009
Key areas of focus include capital and liquidity standards, systemic risk, compensation and incentives, and accounting standards.
https://www.rba.gov.au/publications/fsr/2009/sep/overview.html
Box D: A Closer Look at the Shadow Banking System in Australia
10 Mar 2012
FSR
– March 2012
There are currently over 300 RFCs in Australia, accounting for around 5 per cent of financial system assets as at September 2011. ... Money market funds, which mainly invest in short-term debt instruments, are relatively uncommon in Australia, currently
https://www.rba.gov.au/publications/fsr/2012/mar/box-d.html
Collateralised Debt Obligations in Australia
10 Sep 2005
FSR
– September 2005
Credit exposures mostly consist of corporate debt, with bonds accounting for 55 per cent of all exposures and loans accounting for 25 per cent. ... have accounted for only 15 per cent of issuance, with overseas institutions accounting for the remainder
https://www.rba.gov.au/publications/fsr/2005/sep/collateral-debt.html
Domestic Regulatory Developments
8 Apr 2022
FSR
– April 2022
The ISSB is developing high-quality global baseline climate and sustainability disclosure standards to meet the information needs of investors, and will work in close cooperation with the International Accounting Standards
https://www.rba.gov.au/publications/fsr/2022/apr/regulatory-developments.html
Box A: Developments in the US Sub-prime Mortgage Market
10 Mar 2007
FSR
– March 2007
There has been rapid growth in US sub-prime lending since 2003, with these loans accounting for around one fifth of mortgage originations in 2006 and an estimated 15 per cent
https://www.rba.gov.au/publications/fsr/2007/mar/box-a.html
Regulatory Developments
9 Oct 2020
FSR
– October 2020
Prudential authorities have also sought to mitigate some of the procyclical effects of the pandemic-induced downturn by issuing guidance on certain accounting standards, particularly the treatment of expected credit losses,
https://www.rba.gov.au/publications/fsr/2020/oct/regulatory-developments.html