... management Balance sheets Risk management Liquidity In 2000, eight years after its inception, the Asset and Liability Management Association ran the first course in the UK on the fundamentals of ALM. The initiative has been warmly welcomed by the profession. It has now evolved into an annual...

... measurement based on the simplicity of a single income statement and explains how it will transform financial reporting. © MCB UP Limited 2003 Financial reporting Accounting standards Profit and loss accounts Balance sheets Assets management It is instructive that the UK’s approach...

...Kim Ferranti In this case study the author describes how the Ohio State Savings Bank tied its strategic decision‐making to its balance sheet management processes and interest rate risk process. “Quantum leaps have been made in information coming out of this department in a relatively short time...

... dealing with financial instruments and proposals on liquidity ratios, and how they should be dealt with. © MCB UP Limited 2003 Assets management Treasury Balance sheets Mortgages Liabilities I became involved in ALM in the mid 1980s and in fact I purchased the first simulation model...

... of information that is useful in making an assessment of future cash flows. It is quite another to assert that balance sheets should consist of representations of future cash flows. Part of the problem may be a difference in understanding as to who is responsible for making the evaluation referred...

...Tim Ambler The author, from the London Business School, sums up the arguments contained in a recent research project produced by himself and two colleagues for the ICAEW’s Centre For Business Performance, on how intangibles should appear on the balance sheet and how analysts should assess...

... rates Balance sheets Risk The acronym “AANA” has a dual meaning to some at the Chicago‐based headquarters for ABN AMRO’s North American operations. While typically standing for ABN AMRO North America, it can also stand for ALCO Analytics for a New Age. The latter embodies the notion that leading...

...Bob Falconer The author provides an analysis of the underlying structural liability in the banking business by analysing balance sheets across the banking industry. He shows that the structural liability of different banks varies enormously. He argues that asset and liability management...