The Importance of Off-Balance-Sheet (OBS) Finance: Compliance Consequences of Holding Positions Off-Balance-Sheet 2015

Topics

• Ratio-analysis review of the effects of OBS financing on a firm’s financial position; the role of leverage in amplifying gains and multiplying losses
• Analysis of the attraction of OBS accounting and financing for firms in the financial industry: its significance within the overall business model; competitive pressures from peers; legal aspects of OBS financing; structural resistance within financial industry to reduce the use of OBS techniques
• Case studies: discussion of select recent incidents of abusive OBS financing in the financial industry
• Schematic illustration of actual OBS techniques as used in the financial industry
• What to look for in a firm’s financial disclosure documents concerning off-balance-sheet arrangements
• Global regulatory and accounting initiatives intended to rein in the abuses of OBS financing: can closer supervision help alleviate systemic problems caused by such abuses?
• Optimizing liaison on OBS financing with relevant parties such as administrators, auditors and regulators

Who should Attend

• Regulators
• Compliance officers
• Auditors
• Administrators
• Mid- and back-office personnel
• Financial service providers such as IT specialists and attorneys
• Management consultants
• COOs
• Investors