Banking Book, Trading Book and Off-Balance-Sheet Exposures

Choose a lesson below and continue learning at your own pace.

1 Asset

Learning materials

Open any available lesson. You can study this course in any order.

1 Asset

Article

1 Asset

Article Free

Banking Book, Trading Book and Off-Balance-Sheet Exposures - Article

This article explains the Banking Book, Trading Book and Off-Balance-Sheet exposures in a bank and the different risks attached to each. It covers loans, investments, trading positions, guarantees, Letters of Credit, commitments and derivatives, along with their capital implications. The comparison helps CAIIB BFM learners correctly classify exposures and avoid common confusion between accounting categories and regulatory risk books.

13 min read