What types of qualitative disclosures about market risks are required?
Answer Qualitative disclosure about interest rate risk in a non-trading portfolio would include: 1) the nature of the interest rate exposure, 2) how interest rate risks are managed, 3) changes in interest rate exposures or how the interest rate exposures were managed when compared to the conditions that existed during the most recently completed fiscal year, and 4) known trends in interest rates, or anticipated rates in future reporting periods.
Related Questions
- How does a company determine whether its market risk exposures are material enough to require the quantitative and qualitative disclosures specified by the new rules?
- When must companies begin furnishing the quantitative and qualitative disclosures of market risk?
- What types of qualitative disclosures about market risks are required?
