• I. Executive summary
  • II. Introduction
  • III. The state of disclosure
  • A. Market risk in trading activity
  • Fisher II report recommendation
  • Current disclosures
  • Investment community and firm views
  • Initiatives by standard setters and regulators
  • B. Firm-wide exposure to market risk
  • Fisher II report recommendation
  • Current disclosures
  • Investment community and firm views
  • Initiatives by standard setters and regulators
  • C. Funding liquidity risk
  • Fisher II report recommendation
  • Current disclosures
  • Investment community and firm views
  • Initiatives by standard setters and regulators
  • D. Credit risk
  • Fisher II report recommendation
  • Current disclosures
  • Investment community and firm views
  • Initiatives by standard setters and regulators
  • E. Insurance risk
  • Fisher II report recommendation
  • Current disclosures
  • Investment community and firm views
  • Initiatives by standard setters and regulators
  • IV. Development of disclosure concepts
  • Risk concentrations
  • Loss mitigation of credit exposures
  • Performance measures for credit exposures
  • Potential credit exposure
  • Funding liquidity risk
  • Market liquidity risk
  • V. Hedge Funds
  • VI. Future Work