Contents
Features and articles
Exclusive
From deficit to discretion who really controls UK DB pension surpluses?
- Article
- 12 Feb 2026
For most of the last twenty years the UK defined benefit pensions system has been spoken about in terms of fixing problems. Deficits, falling gilt yields, increasing life expectancy and worries about whether sponsors would still be around to support schemes in the long run. Trustees and regulators spent years asking the same question in different ways which was essentially how much more money needs to go in.
Exclusive
Risk Mitigation Accounting (RMA): a new way of hedge accounting for big banks -What is it? And why does it matter?
- Article
- 10 Feb 2026
The IASB is proposing a new way of accounting for hedges, based around a bank’s net balance sheet exposure to interest rate risk . This aims to mirror more closely, the economic/ commercial reality, of how big banks manage such repricing risk in practice.
Exclusive
Parametric insurance
- Article
- 03 Feb 2026
While the parametric insurance market is expected to grow, it will not suit all risks or insured persons; and should be seen as complementary rather than as a substitute to traditional indemnity insurance.
Exclusive
Exploring Financial Resilience and Accounting Challenges across the UK Football Pyramid
- Article
- 02 Feb 2026
In 2025 after a number of years of consultation, the Football Governance Act (the Act) was given Royal Assent, marking the establishment of the Independent Football Regulator. The regulator’s primary responsibility is to promote clubs’ financial soundness and protect and promote financial resilience.
Exclusive
ICAEW Financial Services Faculty roundtable regulatory report
- Report
- 25 Nov 2025
On 22 September 2025, the ICAEW Financial Services Faculty hosted a Roundtable of its members to seek their views on a selection of the topical issues from two papers affecting UK financial services. Specifically, the Roundtable was asked for its views across three themes.
Exclusive
International standards: an inherent tendency to be over-prescriptive?
- Article
- 31 Oct 2025
The complexity of the financial system leads to complex regulatory standards. The process of developing international standards might, however, have an inherent tendency towards over prescription, leading to unnecessarily lengthy and overly complex requirements. Many people would certainly agree!
Exclusive
To ring-fence or not to ring-fence retail banking?
- Article
- 30 Oct 2025
There have been loud calls for the UK’s ring-fencing policy to be significantly reformed or dropped to help boost UK lending and growth. There have been equally strong voices defending ring-fencing as necessary to preserve UK financial stability and that it enables lower funding costs for UK borrowers.
Supreme Court motor finance ruling: six key questions for financial services
- Article
- 12 Sep 2025
A recent Supreme Court decision has implications for payouts from banks and lenders to consumers with complaints over car finance.
eBooks
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CRR III: the EU implementation of Basel IV- the next generation of risk weighted assets
- eBook
- 2023
- Martin Neisen, Stefan Roth
- Wiley
Looks at the revised banking package of CRD VI and CRR III - they contain a large number of new requirements - the implementation of which will pose major challenges for the banking industry. In addition to the adoption of the final Basel IV regulations, other topics such as crypto assets or the consideration of ESG in banking supervisory law are addessed in this volume.
Exclusive
Risk management and financial institutions
- eBook
- 2023
- John C. Hull
- John Wiley & Sons, Inc.
Looks at the activities of financial institutions, explains their regulation, and covers market risk, credit risk, operational risk, liquidity risk and model risk.
Exclusive
Alternative alternatives: risk, returns and investment strategy
- eBook
- 2011
- Sona Blessing
- John Wiley
Provides a comprehensive but accessible introduction to the assets known as Alternative Alternatives (AA).
Exclusive
Financial risk manager handbook
- eBook
- 2009
- Philip Jorion
- John Wiley and Sons
For candidates studying for the Global Association of Risk Professionals annual FRM exams
Exclusive
Risk management
- eBook chapter
- 2008
- Alan Calder
- Kogan Page
An introduction to governance for directors and executives. Chapter 12 deals with risk management with sections on: risk management and corporate governance; risk assessment; controls; risk management; Basel II; ERM framework; COSO ERM framework.
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