Valuation differences of level 1, level 2 and level 3 financial instruments
Features of the impact of financial assets and liabilities on the market value of capital. Conceptual and procedural issues related to the use of the fair value measurement attribute in financial statements. The evolution of fair value measurement.
| Рубрика | Финансы, деньги и налоги |
| Вид | дипломная работа |
| Язык | английский |
| Дата добавления | 14.12.2019 |
| Размер файла | 677,4 K |
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27,020
27,020
660,194
10,314
6,498
860,337
HSBC
2009
175,192
221,431
329,961
9,257
9,257
263,603
8,404
6,694
1,202,536
HSBC
2010
193,480
291,240
344,542
7,389
7,389
332,778
8,378
14,191
1,207,679
HSBC
2011
149,166
421,589
645,876
19,066
19,066
557,113
11,523
17,944
979,365
HSBC
2012
206,743
479,095
702,075
16,361
16,361
611,935
10,475
15,334
705,365
HSBC
2013
192,109
478,269
530,757
15,702
15,702
456,619
9,849
17,800
582,595
HSBC
2014
174,239
449,973
590,875
15,106
15,106
528,522
8,046
14,705
1,052,123
HSBC
2015
138,166
416,893
490,806
14,319
14,319
434,630
5,498
15,096
991,759
HSBC
2016
169,079
429,357
497,823
13,447
13,447
463,450
5,919
3,446
499,262
HSBC
2017
216,395
253,582
324,431
7,336
7,336
420,958
6,144
11,879
226,779
HSBC
2018
168,394
466,978
269,299
14,674
14,674
355,669
7,142
15,025
337,180
Bank of America
2008
30,242
74,876
1,906,991
59,409
47,884
1,504,539
7,959
4,008
251,111
Bank of America
2009
117,326
126,657
1,918,624
103,635
71,671
1,537,793
21,839
6,276
54,211
Bank of America
2010
134,417
149,276
2,034,571
79,388
86,166
1,607,601
15,555
(3,595)
67,783
Bank of America
2011
73,118
144,677
2,279,427
51,577
65,855
1,950,513
11,571
85
102,243
Bank of America
2012
122,720
171,690
1,865,352
36,588
79,881
1,464,224
8,985
2,760
90,896
Bank of America
2013
192,474
139,726
1,326,988
31,778
84,160
984,336
9,536
4,476
402,521
Bank of America
2014
160,363
189,552
1,380,518
22,262
74,759
1,059,002
10,179
14,353
341,468
Bank of America
2015
158,877
145,650
1,108,103
18,098
73,080
738,527
7,483
16,224
581,624
Bank of America
2016
250,104
178,115
1,010,437
14,462
71,461
695,918
7,153
17,822
656,702
Bank of America
2017
344,896
194,796
753,907
12,909
90,177
422,156
7,676
18,232
879,748
Bank of America
2018
291,447
194,437
659,511
11,990
77,112
382,372
5,236
28,147
992,379
Goldman Sachs
2008
36,813
85,410
584,857
66,190
48,347
280,537
21,886
2,041
165,393
Goldman Sachs
2009
81,945
127,107
527,526
46,475
63,627
255,008
21,422
12,192
98,556
Goldman Sachs
2009
95,718
137,687
566,535
45,377
75,713
299,325
24,054
7,713
107,822
Goldman Sachs
2010
62,089
136,780
587,416
47,937
75,557
319,160
25,498
2,510
100,728
Goldman Sachs
2011
76,296
190,737
502,293
47,095
65,994
318,764
25,679
7,292
132,287
Goldman Sachs
2012
82,060
156,030
499,480
40,013
68,412
300,583
12,046
7,726
143,989
Goldman Sachs
2013
81,550
140,221
468,678
42,005
59,697
253,364
15,904
8,077
136,891
Goldman Sachs
2014
74,156
153,051
432,445
24,046
59,798
245,759
16,812
5,568
167,082
Goldman Sachs
2015
99,754
135,401
419,585
23,280
62,504
232,027
21,448
7,087
188,753
Goldman Sachs
2016
109,567
155,086
395,606
19,201
54,151
258,335
23,804
3,685
241,269
Goldman Sachs
2017
77,224
170,463
354,515
22,181
63,589
261,719
19,620
9,860
246,411
Bank of China
2008
65,013
14,312
109,554
3,181
1,573
12,128
441
9,648
593,846
Bank of China
2009
117,575
13,011
89,068
2,272
1,210
8,602
208
12,932
771,639
Bank of China
2010
145,001
14,221
96,084
3,596
1,834
35,001
-
17,439
1,026,170
Bank of China
2011
119,861
18,292
75,834
3,954
1,626
86,003
24
20,947
1,194,212
Bank of China
2012
137,500
22,007
90,740
4,117
1,596
29,138
91
24,053
1,309,359
Bank of China
2013
118,385
9,162
170,847
60
5,593
25,896
-
26,410
1,359,616
Bank of China
2014
166,111
13,218
207,105
16
3,421
39,020
-
27,345
1,414,246
Bank of China
2015
115,025
22,964
159,070
8,758
1,335
59,822
-
25,815
1,488,008
Bank of China
2016
134,315
35,348
231,150
9,655
1,768
66,955
-
28,272
1,665,413
Bank of China
2017
177,247
31,703
274,143
11,397
1,432
72,394
-
24,950
1,676,420
Bank of China
2018
135,811
23,155
344,554
16,493
1,694
21,602
-
27,471
1,841,301
Wells Fargo
2008
64,090
40,364
350,299
55,557
10,380
157,098
19,308
2,655
575,613
Wells Fargo
2009
129,726
6,274
285,064
51,983
4,981
83,159
6,863
12,275
600,217
Wells Fargo
2010
170,626
7,781
300,867
47,931
4,863
80,015
6,375
12,362
601,033
Wells Fargo
2011
155,485
10,017
390,839
53,273
5,028
106,784
4,620
15,869
573,159
Wells Fargo
2012
186,410
13,561
355,327
51,879
5,732
84,670
3,104
18,897
668,134
Wells Fargo
2013
243,521
21,194
351,671
37,171
6,649
76,084
3,677
21,878
742,311
Wells Fargo
2014
276,422
55,614
356,030
32,324
10,681
86,958
2,270
23,057
828,791
Wells Fargo
2015
261,698
66,232
357,215
27,641
11,095
83,031
1,498
22,894
891,029
Wells Fargo
2016
287,734
60,573
422,888
23,463
12,590
89,273
1,708
21,938
948,794
Wells Fargo
2017
330,018
51,601
364,276
24,876
13,937
36,814
2,022
22,183
1,007,336
Wells Fargo
2018
236,627
55,874
350,852
25,322
16,277
33,941
1,551
22,393
975,890
Barclays
2008
11,830
169,187
929,683
66,702
84,903
884,753
34,217
7,719
1,221,186
Barclays
2009
47,058
155,217
774,736
44,174
65,310
707,802
19,009
15,020
768,657
Barclays
2010
53,948
120,470
853,005
42,365
47,914
778,367
14,588
6,642
815,034
Barclays
2011
37,348
144,709
971,554
46,754
41,547
907,556
17,116
5,768
792,505
Barclays
2012
55,700
142,830
897,983
32,792
33,754
810,715
10,423
264
844,345
Barclays
2013
65,639
155,576
694,284
48,097
51,356
619,396
8,700
1,894
806,305
Barclays
2014
58,350
165,018
779,504
69,846
54,265
726,734
28,616
1,234
689,658
Barclays
2015
44,974
133,968
658,875
53,458
44,810
605,939
14,953
910
529,547
Barclays
2016
47,169
115,068
699,539
39,449
37,556
646,904
20,760
4,129
515,088
Barclays
2017
49,130
138,553
600,301
22,773
35,823
612,028
8,294
20,998
550,427
Barclays
2018
36,333
126,325
619,186
27,118
39,248
645,978
7,338
20,478
511,459
BNP Paribas
2008
33,887
806,024
717,726
38,198
729,882
741,482
37,003
3,021
937,394
BNP Paribas
2009
82,750
530,591
928,609
49,680
162,112
808,202
55,633
5,832
895,602
BNP Paribas
2010
84,391
544,169
922,446
46,815
175,098
825,101
48,827
7,843
808,277
BNP Paribas
2011
53,005
396,984
1,004,418
47,090
118,676
944,132
48,483
6,894
838,070
BNP Paribas
2012
79,219
372,901
955,097
39,518
49,670
944,276
36,954
7,313
874,906
BNP Paribas
2013
86,557
458,916
339,180
27,031
101,178
328,435
27,695
5,421
995,031
BNP Paribas
2014
63,330
535,142
368,677
30,602
114,569
324,889
37,129
507
1,035,004
BNP Paribas
2015
57,061
535,388
310,633
22,407
111,982
286,217
19,980
7,044
970,831
BNP Paribas
2016
88,344
596,326
330,991
13,965
98,507
320,064
21,308
8,115
1,035,142
BNP Paribas
2017
95,431
201,993
261,447
10,671
95,281
301,826
20,771
8,207
1,240,645
BNP Paribas
2018
57,870
190,166
316,829
2,095
108,504
345,302
24,008
8,005
1,269,238
Mitsubishi UFJ FG
2008
69,257
361,656
406,716
16,836
41,532
255,810
1,092
3,040
1,357,580
Mitsubishi UFJ FG
2009
86,183
335,488
369,742
15,446
34,324
196,777
880
4,176
1,103,483
Mitsubishi UFJ FG
2010
108,114
441,195
350,866
14,302
38,138
211,588
908
7,138
1,133,018
Mitsubishi UFJ FG
2011
116,764
470,155
342,509
13,621
36,322
201,513
955
12,744
1,136,300
Mitsubishi UFJ FG
2012
208,304
517,464
286,870
13,224
40,358
226,419
893
9,841
1,233,246
Mitsubishi UFJ FG
2013
213,318
481,215
308,456
13,775
42,039
221,979
850
9,357
874,530
Mitsubishi UFJ FG
2014
198,764
249,349
242,844
10,236
34,519
205,536
1,024
8,472
970,078
Mitsubishi UFJ FG
2015
71,537
364,999
392,958
11,803
40,129
192,090
1,078
12,731
1,169,589
Mitsubishi UFJ FG
2016
86,775
355,447
418,429
11,363
42,241
204,351
1,047
6,860
916,093
Mitsubishi UFJ FG
2017
98,871
456,294
421,006
13,969
40,616
208,521
1,016
1,799
1,343,038
Mitsubishi UFJ FG
2018
70,796
454,502
365,483
14,419
36,568
137,738
620
11,200
949,941
Distribution of financial assets between 3 levels for each GSI-B from 2008 to 2018.
|
Bank |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
2016 |
2017 |
2018 |
Average |
|
|
DB |
DB |
||||||||||||
|
Level 1 |
7.8% |
12.3% |
11.8% |
10.0% |
11.2% |
13.1% |
13.1% |
17.5% |
17.7% |
22.4% |
20.2% |
13.7% |
|
|
Level 2 |
86.9% |
81.9% |
84.2% |
86.5% |
85.8% |
83.9% |
83.8% |
79.0% |
79.0% |
74.4% |
75.9% |
82.5% |
|
|
Level 3 |
5.3% |
5.9% |
4.0% |
3.6% |
3.0% |
3.0% |
3.1% |
3.5% |
3.3% |
3.2% |
3.9% |
3.8% |
|
|
JPM |
JPM |
||||||||||||
|
Level 1 |
20.5% |
14.4% |
15.2% |
11.5% |
8.6% |
11.2% |
9.9% |
11.7% |
14.9% |
18.4% |
20.5% |
13.6% |
|
|
Level 2 |
74.7% |
80.1% |
80.0% |
84.2% |
87.4% |
85.1% |
87.6% |
86.2% |
83.6% |
79.9% |
78.0% |
82.9% |
|
|
Level 3 |
4.9% |
5.5% |
4.8% |
4.3% |
4.0% |
3.7% |
2.5% |
2.0% |
1.5% |
1.7% |
1.5% |
3.5% |
|
|
Citigroup |
Citigroup |
||||||||||||
|
Level 1 |
8.3% |
13.9% |
13.8% |
9.0% |
9.9% |
15.4% |
16.1% |
20.0% |
21.9% |
26.8% |
26.2% |
15.5% |
|
|
Level 2 |
83.4% |
79.1% |
81.0% |
87.4% |
87.4% |
81.6% |
81.3% |
77.5% |
76.6% |
72.2% |
72.9% |
80.8% |
|
|
Level 3 |
8.3% |
6.9% |
5.2% |
3.6% |
2.7% |
3.0% |
2.6% |
2.5% |
1.5% |
1.0% |
0.9% |
3.7% |
|
|
HSBC |
HSBC |
||||||||||||
|
Level 1 |
29.2% |
39.5% |
45.3% |
38.8% |
40.0% |
46.7% |
42.6% |
45.2% |
45.6% |
43.3% |
62.2% |
41.6% |
|
|
Level 2 |
68.6% |
58.9% |
53.6% |
59.4% |
58.6% |
51.8% |
56.0% |
53.2% |
52.9% |
55.4% |
35.9% |
56.8% |
|
|
Level 3 |
2.2% |
1.7% |
1.1% |
1.8% |
1.4% |
1.5% |
1.4% |
1.6% |
1.4% |
1.3% |
2.0% |
1.5% |
|
|
BOA |
BOA |
||||||||||||
|
Level 1 |
3.7% |
5.9% |
6.6% |
5.8% |
8.3% |
9.3% |
11.9% |
11.5% |
14.8% |
20.3% |
22.5% |
9.8% |
|
|
Level 2 |
93.4% |
89.3% |
89.9% |
92.1% |
90.0% |
88.6% |
86.7% |
87.1% |
84.0% |
78.4% |
76.2% |
87.9% |
|
|
Level 3 |
2.9% |
4.8% |
3.5% |
2.1% |
1.8% |
2.1% |
1.4% |
1.4% |
1.2% |
1.3% |
1.4% |
2.3% |
|
|
GS |
GS |
||||||||||||
|
Level 1 |
11.6% |
18.1% |
18.4% |
17.7% |
25.8% |
22.4% |
21.5% |
25.1% |
23.4% |
27.2% |
31.2% |
21.1% |
|
|
Level 2 |
79.4% |
75.2% |
75.6% |
76.1% |
67.9% |
71.8% |
72.0% |
70.9% |
72.6% |
69.4% |
64.8% |
73.1% |
|
|
Level 3 |
9.0% |
6.6% |
6.1% |
6.2% |
6.4% |
5.8% |
6.5% |
3.9% |
4.0% |
3.4% |
4.1% |
5.8% |
|
|
BOC |
BOC |
||||||||||||
|
Level 1 |
11.3% |
12.5% |
12.5% |
18.6% |
18.8% |
5.1% |
6.0% |
12.0% |
12.8% |
10.0% |
6.0% |
12.0% |
|
|
Level 2 |
86.2% |
85.4% |
84.4% |
77.3% |
77.6% |
94.9% |
94.0% |
83.4% |
83.7% |
86.4% |
89.7% |
85.3% |
|
|
Level 3 |
2.5% |
2.2% |
3.2% |
4.0% |
3.5% |
0.0% |
0.0% |
4.6% |
3.5% |
3.6% |
4.3% |
2.7% |
|
|
WF |
WF |
||||||||||||
|
Level 1 |
9.0% |
1.8% |
2.2% |
2.2% |
3.2% |
5.2% |
12.5% |
14.7% |
11.9% |
11.7% |
12.9% |
7.5% |
|
|
Level 2 |
78.5% |
83.0% |
84.4% |
86.1% |
84.4% |
85.8% |
80.2% |
79.2% |
83.4% |
82.6% |
81.2% |
82.8% |
|
|
Level 3 |
12.5% |
15.1% |
13.4% |
11.7% |
12.3% |
9.1% |
7.3% |
6.1% |
4.6% |
5.6% |
5.9% |
9.8% |
|
|
Barclays |
Barclays |
||||||||||||
|
Level 1 |
14.5% |
15.9% |
11.9% |
12.4% |
13.3% |
17.3% |
16.3% |
15.8% |
13.5% |
18.2% |
16.4% |
14.9% |
|
|
Level 2 |
79.8% |
79.5% |
84.0% |
83.5% |
83.6% |
77.3% |
76.8% |
77.9% |
81.9% |
78.8% |
80.1% |
80.3% |
|
|
Level 3 |
5.7% |
4.5% |
4.2% |
4.0% |
3.1% |
5.4% |
6.9% |
6.3% |
4.6% |
3.0% |
3.5% |
4.8% |
|
|
BNB P |
BNB P |
||||||||||||
|
Level 1 |
51.6% |
35.2% |
36.0% |
27.4% |
27.3% |
55.6% |
57.3% |
61.7% |
63.4% |
42.6% |
34.5% |
45.8% |
|
|
Level 2 |
46.0% |
61.5% |
61.0% |
69.3% |
69.8% |
41.1% |
39.5% |
35.8% |
35.2% |
55.1% |
62.2% |
51.4% |
|
|
Level 3 |
2.4% |
3.3% |
3.1% |
3.3% |
2.9% |
3.3% |
3.3% |
2.6% |
1.5% |
2.3% |
3.2% |
2.8% |
|
|
Mitsubishi |
Mitsubishi |
||||||||||||
|
Level 1 |
46.1% |
46.6% |
54.7% |
56.9% |
63.3% |
59.9% |
49.6% |
47.4% |
45.3% |
51.2% |
54.5% |
52.1% |
|
|
Level 2 |
51.8% |
51.3% |
43.5% |
41.5% |
35.1% |
38.4% |
48.3% |
51.0% |
53.3% |
47.2% |
43.8% |
46.1% |
|
|
Level 3 |
2.1% |
2.1% |
1.8% |
1.6% |
1.6% |
1.7% |
2.0% |
1.5% |
1.4% |
1.6% |
1.7% |
1.8% |
|
|
Average |
Average |
||||||||||||
|
Level 1 |
22.5% |
||||||||||||
|
Level 2 |
73.6% |
||||||||||||
|
Level 3 |
3.9% |
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