{"text_format":"2","workbook":"xls","n_sheets":1,"sheets":["report2"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":2,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"report2","index":0,"n_rows":41,"n_cols":5,"rows_kept":41,"cut":false,"hidden":false,"merged":[[0,2,0,3],[0,4,0,5],[1,2,1,3],[1,4,1,5],[2,2,2,3],[2,4,2,5],[3,2,3,3],[4,2,4,3],[5,2,5,3],[6,2,6,3],[7,2,7,3],[8,2,8,3],[9,2,9,3],[12,2,12,3],[12,4,12,5],[13,2,13,3],[13,4,13,5],[14,2,14,3],[14,4,14,5],[15,2,15,3],[16,2,16,3],[23,2,23,3],[24,2,24,3],[25,2,25,3],[26,2,26,3],[28,2,28,3],[29,2,29,3],[33,2,33,3]],"flags":["formulas_cached_only"]}
[null,"1.","Record Nr.",null,"UNINA990001846740403321"]
[null,null,"Autore",null,"Nevano, Gaetano"]
[null,null,"Titolo",null,"Le sistemazioni superficiali ed il buon governo delle acque nei terreni di colle della Provincia di Avellino / GaetanoNevano"]
[null,null,"Pubbl/distr/stampa",null,"Avellino : ..., 1925"]
[null,null,"Descrizione fisica",null,"8 p. ; 27 cm"]
[null,null,"Disciplina",null,"631.5"]
[null,null,"Locazione",null,"FAGBC"]
[null,null,"Collocazione",null,"60 MISC. B 59/27"]
[null,null,"Lingua di pubblicazione",null,"Italiano"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Estr. da: La terra, n. 7."]
[null,"2.","Record Nr.",null,"UNINA9911018808203321"]
[null,null,"Autore",null,"Ryan Stephen G"]
[null,null,"Titolo",null,"Financial instruments and institutions : accounting and disclosure rules / / Stephen G. Ryan"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, N.J., : John Wiley & Sons, c2007"]
[null,null,"ISBN",null,"9786610839377"]
[{"$nulls":4},"9781119196723"]
[{"$nulls":4},"1119196728"]
[{"$nulls":4},"9781280839375"]
[{"$nulls":4},"1280839376"]
[{"$nulls":4},"9780470139578"]
[{"$nulls":4},"0470139579"]
[null,null,"Edizione",null,"[2nd ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (530 p.)"]
[null,null,"Disciplina",null,"657/.76"]
[null,null,"Soggetti",null,"Financial instruments - Accounting"]
[{"$nulls":4},"Financial institutions - Accounting"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Financial Instruments and Institutions; Contents; Preface; WHY I WROTE THE BOOK; ENRON, SARBANES-OXLEY, AND CHANGES IN FINANCIAL REPORTING RULES FOR STRUCTURED FINANCE TRANSACTIONS; TOPICAL COVERAGE AND STRUCTURE OF THE BOOK; SIGNIFICANT CHANGES FROM THE FIRST EDITION; Acknowledgments; Chapter 1: Financial Instruments and Institutions; MAIN INGREDIENTS OF THE ANALYSIS OF FINANCIAL INSTRUMENTS; ACTIVITIES AND RISKS OF FINANCIAL INSTITUTIONS; VALUATION OF FINANCIAL INSTITUTIONS IN PRACTICE; NOTES; Chapter 2: Nature and Regulation of Depository Institutions; ACTIVITIES OF DEPOSITORY INSTITUTIONS"]
[{"$nulls":4},"BANK REGULATIONBANK SUBTYPES; RECENT TRENDS; NOTES; Chapter 3: Thrifts; FINANCIAL STATEMENT STRUCTURE; MAIN RISK-RETURN TRADE-OFFS AND FINANCIAL ANALYSIS ISSUES; NOTES; Chapter 4: Interest Rate Risk and Net Interest Earnings; VIEWS OF INTEREST RATE RISK; INTEREST RATE RISK CONCEPTS; ANALYSIS OF NET INTEREST EARNINGS; RATE-VOLUME ANALYSIS; REPRICING GAP DISCLOSURES; NOTES; Chapter 5: Credit Risk and Losses; ECONOMICS OF CREDIT RISK; ACCOUNTS FOR LOANS AND LOAN LOSSES; ACCOUNTING AND DISCLOSURE RULES FOR UNIMPAIRED LOANS; ACCOUNTING AND "]
[{"$nulls":4},"DISCLOSURE RULES FOR IMPAIRED LOANS"]
[{"$nulls":4},"LOAN PORTFOLIO QUALITY AND LOAN LOSS RESERVE ADEQUACYRESEARCH ON BANKS' LOAN LOSS RESERVES; APPENDIX 5A: SUNTRUST BANKS-AFTER THE RESTATEMENT; NOTES; Chapter 6: Fair Value Accounting for Financial Instruments: Concepts, Disclosures, and Investment Securities; FAIR VALUE ACCOUNTING FOR FINANCIAL INSTRUMENTS; DISCLOSURES OF THE FAIR VALUE OF FINANCIAL INSTRUMENTS; INVESTMENT SECURITIES; APPENDIX 6A: WASHINGTON FEDERAL'S BIG GAP; NOTES; Chapter 7: Mortgage Banks; MORTGAGE BANKING INDUSTRY, MAJOR PLAYERS, AND ACTIVITIES; FINANCIAL STATEMENT STRUCTURE"]
[{"$nulls":4},"MAIN RISK-RETURN TRADE-OFFS AND FINANCIAL ANALYSIS ISSUESACCOUNTING FOR FEES AND COSTS; NOTES; Chapter 8: Securitizations; WHY AND WHAT?; SECURITIZATION STRUCTURES; SFAS NO. 140; FINANCIAL ANALYSIS ISSUES; EMPIRICAL RESEARCH ON SECURITIZATIONS; SERVICING RIGHTS AND PREPAYMENT-SENSITIVE SECURITIES; APPENDIX 8A: DORAL FINANCIAL'S INTERESTING INTEREST-ONLY STRIPS; NOTES; Chapter 9: Elements of Structured Finance Transactions; SPECIAL-PURPOSE/VARIABLE-INTEREST ENTITIES; RELATED TRANSACTIONS; HYBRID FINANCIAL INSTRUMENTS; FINANCIAL GUARANTEES"]
[{"$nulls":4},"RECENT SEC DECISIONS REGARDING STRUCTURED FINANCE TRANSACTIONSNOTES; Chapter 10: Commercial Banks; BALANCE SHEET; INCOME STATEMENT; CASH FLOW STATEMENT; NOTES; Chapter 11: Derivatives and Hedging; DERIVATIVES; HEDGING; SFAS NO. 133 (1998), AS AMENDED; FRAMEWORK FOR ASSESSING FINANCIAL INSTITUTIONS' DERIVATIVES AND HEDGING; NOTES; Chapter 12: Market Risk Disclosures; OVERVIEW OF FRR NO. 48 (1997); TABULAR FORMAT; SENSITIVITY APPROACH; VALUE-AT-RISK APPROACH; COMPARISON OF DISCLOSURE APPROACHES; EFFECT OF SUNTRUST'S DERIVATIVES AND HEDGING ON ITS MARKET RISK; RESEARCH"]
[{"$nulls":4},"APPENDIX 12A: BANK OF AMERICA'S DERIVATIVES, HEDGING, AND MARKET RISK"]
[null,null,null,"Sommario/riassunto","This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a \"fair value\" perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers."]