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A FI has the following balance sheet with values in millions of dollars. All ass

ID: 2725166 • Letter: A

Question

A FI has the following balance sheet with values in millions of dollars. All assets are associated with corporate customers

In addition the FI has off-balance sheet items as follows: $50 million in commercial letters of credit (LCs), $300 million in 3-yr interest rate swaps that are in the money by $2 million $50 million in 4-yr forward FX contracts that are out the money by $2 million A. Is the FI over or under captalized on the balance sheet assets in order to be considered well capitalized according to BASEl III? B. what are the total risk adjusted off balance sheet assets of the bank as defined under Basel II standards? c. what is the minimum Tier 1 and Total risk-based capital the FI needs in order to be considered adequately capitalized under Basel III capital requirements fo both on and off balance sheet items?

Explanation / Answer

Solution 2:

Risk adjusted on balance sheet asset = $80 * 0 = 0

municipal lgeneral obligation bond = 100*.5 = 50

Residential mortgage = 220*.5 =                  110

Commercial loan             500*1       =          500

Total                 =                                       660

Solution 3:

Total capital required on and off balance sheet items :

Standby LC     = $ 50 *.5 =                     25 =    25

Foreigh exchange contract

Potential exposure                         = 50*.05 =     2.5

Current exposure out of the money    2

Interest rate swap :

Potential exposure                       300*.005 =    1.5

Current out of the money                             =   0

Total                                                         =    6 *.5 =                  3

Total risk adjusted = 25+ 3+660 = 688 *.08 =$ 55.04million capital required.

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