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       Operational and Financial Risk Managemen...
         Foreword
         Part 1: Background
         Part 2: Risk Management Control Mechanis...
         Appendix A: OTC Derivatives Studies and ...
         Appendix B: The Role of Regulators
         Appendix C: IOSCO Working Party no.3










 

Operational and Financial Risk Management Control Mechanisms for Over-the-Counter Derivatives Activities of Regulated Securities Firms

Appendix A: OTC Derivatives Studies and Related Documents

Risk Management Guidelines for Derivatives, Basle Committee on Bank Supervision (July, 1994).

Detailed Questions About Derivatives, American Institute of Certified Public Accountants (June 15, 1994).

Financial Derivatives: Actions Needed to Protect the Financial System, United States General Accounting Office (May 1994).

Questions and Answers for OCC Bulletin BC-277: Risk Management of Financial Derivatives, U.S. Office of the Comptroller of the Currency (OCC), (May 10, 1994).

OTC Derivatives Oversight, Statement of the Securities and Exchange Commission, the Commodity Futures Trading Commission, and the Securities and Investments Board (March 15, 1994).

Guidelines for Operations Practices, The International Swaps and Derivatives Association, Inc. (March 1994).

Over-the-Counter Derivatives in Ontario, Ontario Securities Commission Staff Report, 17 OSCB 371 (January 28, 1994).

Memo to the Officer in Charge of Supervision at each Federal Reserve Bank, re Examining Risk Management and Internal Controls for Trading Activities of Banking Organizations, Division of Banking Supervision and Regulation,Board of Governors of the Federal Reserve System (December 20, 1993).

Off-Balance-Sheet Activities of German Banks, Deutsche Bundesbank Monthly Report (October 1993).

OTC Derivative Markets and Their Regulation, The Report of the Commodity Futures Trading Commission (October 1993).

Risk Management of Financial Derivatives, Banking Circular No. 277, U.S. Office of the Comptroller of the Currency, Administrator of National Banks (October 27, 1993).

Derivatives: Practices and Principles, Report prepared by the Global Derivatives Study Group of the Group of Thirty, Washington, D.C. (July 1993).

Draft Report on Over-the-Counter Derivatives Markets, Australian Securities Commission (July 1993).

Securities Exchange Act Release No. 32256, 58 FR 27486 (May 10, 1993)(U.S. Securities and Exchange Commission concept release on capital treatment of OTC derivatives).

Derivatives: Report of an Internal Working Group, Bank of England (April 1993).

Internal Control-Integrated Framework, Committee of Sponsoring Organizations (COSO)(Treadway Committee) (September 1992).

Report of the Committee on Interbank Netting Schemes of the Central Banks of the Group of Ten Countries, Bank for International Settlements, Basle (November 1990).

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