Wholesale banks

Despite More Netting Data, Full Picture Elusive For Wholesale Banks

Despite more wholesale banks in the U.S. and Europe providing netting difference between U.S. GAAP and IFRS, the full picture remains elusive, according to a Citi Research report.

Citi revealed a substantial gulf between the netting on U.S. GAAP and IFRS balance sheets, based on data from a limited number of banks. However, despite more data emerging from more banks, Kinner Lakhani and the team at Citi Research feel the picture remains elusive.

Wholesale banks' enhanced netting difference data

Citi . . .

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