Effective Product Control

Index

• above the line expenses
• accountability see RACI
• accounting
  • brokerage fees
  • fair value measurement
  • IFRS 9
  • policy
  • standards
  • see also financial accounting entries; International Accounting Standards
• accounting rules engine (ARE)
  • flows
  • general ledger
  • use of trade data example
• accretion
• actual vs. expected (AVE) breaks
• add-ons
• adjustments, P&L
• Adoboli, Kweku
• AFS see available-for-sale assets
• Allied Irish Bank
• amended trades
  • avoidable/unavoidable amendments
  • HSBC example
  • presentation of P&L
  • reasons for amendment
  • reviewing
  • trends
  • types of amendments
• American options
• amortization
• ARE see accounting rules engine
• Asian options
• assets see financial assets
• at the money (ATM)
• audit
• available for sale (AFS) assets
  • IAS 39
  • impairment
  • U.S. GAAP
• AVE breaks see actual vs. expected breaks

• back-to-back interest rate swaps
• balance sheet substantiation
  • appropriateness of account
  • balance in line with activities
  • escalation example
  • evidencing
  • frequency of
  • lines of responsibility
  • source supporting balance
  • unsupported balances
• balance sheets
  • financial reporting
  • forecasted usage
  • types of control
  • UBS rogue trading
• banks/banking
  • see also individual banks
• Barings bank
• barrier options
• Basel III
• basis points
• basis swaps
• below the line expenses
• benchmarking
• Bermudan options
• bid-offer
  • bid-offer spreads
  • fair value measurement
  • new trades
  • quantifying the VA
  • valuation adjustments
• Bloomberg financial services
• boards of directors
• bonds
  • accounting entries
  • amended trades
  • AVE breaks
  • financial reporting ...