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Off - balance - sheet Information Disclosure of Listed Bank Derivative Financial Instruments

Chaohuan Yan, Yiyan Jiang


With China’s progressive multi-level capital market strategic direction, as well as the gradual implementation of the
mixed operation of commercial banks. Derivative financial instruments will be further developed in commercial banks. This paper
focuses on the information disclosure of derivative financial instruments by commercial banks, combined with the standard of
disclosure of off-balance-sheet information of international derivative financial instruments, using the disclosure index and project
disclosure ratio to analyze the disclosure of derivative financial instruments of listed banks in our country, Off-balance sheet information disclosure, and puts forward suggestions on how to further improve the quality of off-balance-sheet information disclosure
of derivative financial instruments in China.


Commercial banks; Derivative financial instruments; Off-balance sheet information disclosure

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[1] FASB.SFAS133: Accounting for Derivative Instruments and Hedging Activities.2008.

[2] CSRC. Rules for the Compilation of Information Disclosures by Companies That Offer Securities to the Public No.26 - Special Provisions on Information Disclosure of Commercial Banks, vol. 1, 2014.

[3] China Banking Regulatory Commission. Measures on Liquidity Risk Management of Commercial Banks (Trial), vol. 9, 2015.

[4] Ba Shusong, Wang Chao, Zhang Xu.Research on Index System of Information Disclosure Evaluation of China’s Listed Banks. Contemporary Finance and Economics vol.5, pp. 46-51, 2006.

[5] Zheng Mingchuan, Xu Cuiping. VAR Model of Derivative Financial Instrument Risk Information. Accounting Research vol. 7, pp. 49-52, 2002.

DOI: http://dx.doi.org/10.18686/ahe.v6i15.5147