10 janeiro 2008

Mais evidenciação

Segundo o Financial Times (Companies could be forced to reveal off-balance sheet vehicles, Jennifer Hughes, 9/1/2008, Europe Ed1, Page 17) o Iasb estuda a possibilidade de exigir das empresas um balanço patrimonial paralelo (a "parallel" balance sheet) para explicar melhor os instrumentos "fora de balanço". Os itens "fora de balanço" são alternativas que entidades encontram e que terminam por não revelar os seus riscos

Recentemente algumas instituições financeiras (Citigroup e HSBC) tiveram problemas com estes itens.

Some have suggested a form of parallel balance sheet on which entities such as SIVs could be explained in greater detail and the numbers would reconcile directly with those on the main balance sheet. This would mainly affect financial institutions.

Some details of off-balance sheet holdings are disclosed in footnotes to the accounts, but these are scattered throughout long reports and in many cases do not clearly match the actual balance sheet numbers, according to experts. The issue is due to be discussed by the board in the coming months and the full proposals have not yet been drafted. The parallel balance sheet is one possible option.

"At this stage, we're not trying to zero down to an answer. We'll be discussing this with a large number of interested parties," said Sir David Tweedie, head of the IASB. "What we're trying to do is simplify the accounting so banks can say, 'if it all blows up, this is what we face, but here are the reasons it won't'. That way, people have the information."

Auditors are conducting year-end audits of many of the biggest banks and have warned they will be paying particular attention to off-balance sheet activity and fair-value accounting - the practice by which banks mark their assets to current market prices.

Agreeing fair values has been made tougher this year by the complexity of the instruments and the drying-up of markets.

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