Working Papers


8-September-2010

English, , 293kb

The New IAS 19 Exposure Draft, OECD Working Paper on Finance, Insurance and Private Pensions No.5

At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). IAS 19 is the current standard for the financial reporting of company pension obligations that stem from defined benefit (DB) and similar plans. It is required for exchange-listed companies in many parts of the world. If enacted, the changes to IAS 19

13-August-2010

English, , 446kb

The EU Stress Test and Sovereign Debt Exposures, OECD Working Paper on Finance, Insurance and Private Pensions No.4

This paper shows that most sovereign debt is held on the banking books of banks, whereas the EU stress test considered only their small trading book exposures. It discusses why sovereign debt held in the banking book cannot be ignored by investors and creditors, because of recovery values in the event of individual bank failures; and fiscal sustainability and structural competitiveness issues which mean the market cannot give a zero

30-July-2010

English

The Korean financial system: overcoming the global financial crisis and addressing remaining problems

The intensification of the global financial crisis in late 2008 led to large capital outflows from Korea and turmoil in its capital markets.

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27-July-2010

English

Are global imbalances sustainable? Post-crisis scenarios

This paper assesses the sustainability of global imbalances by testing for the presence of unit roots in the current account positions of the United States, China, Japan, Germany and the oil-exporting countries using a methodology that allows for structural breaks in levels and trends.

22-July-2010

English, , 536kb

The Impact of the Financial Crisis on Defined Benefit Plans and the Need for Counter-Cyclical Funding Regulations, OECD Working Paper on Finance, Insurance and Private Pensions No.3

This paper discusses the impact of the crisis on defined benefit (DB) pension schemes and the temporary responses taken by regulators to help ease financially strained plan sponsors. It presents suggestions to governments and policy makers for making funding regulations more counter-cyclical in nature. Such measures could strengthen the security of DB benefits and help to maintain DB plans for future workers.

22-July-2010

English

European Union: Catching up and inflation: Balassa-Samuelson, Engel’s law and other culprits

This study analyses the impact of economic catching up on annual inflation rates in the European Union with a special focus on the new member countries of Central and Eastern Europe.

22-July-2010

English

Poland: Preparing for euro adoption

The paper focuses on the major structural reforms necessary to prepare for euro adoption that should allow a sustainable fulfilment of the Maastricht criteria and maximisation of the ensuing various benefits.

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5-July-2010

English

The German Banking System: Lessons from the Financial Crisis

The German banking system came under pressure during the financial crisis, not least due to its significant exposure to toxic assets which originated in the US. In the short run, the stability of the system has been achieved, as discussed in this working paper.

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5-July-2010

English

Gauging the impact of higher capital and oil costs on potential output

Higher oil prices and the prospect of higher borrowing costs are likely to reduce the productive potential of OECD economies. The present study provides illustrative numerical estimates of the impact under different scenarios using a stylised model based on a production function.

17-June-2010

English

Enhancing Financial Stability Through Better Regulation in Hungary

The global crisis exposed weaknesses in the Hungarian financial system that pose risks to financial stability, as discussed in this working paper.

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