The part of a bank's balance sheet meant for assets it intends to trade. Because they are assumed to be sellable, they carry a lighter capital charge than loans held to maturity.
交易账簿
| Move变动 | Where it appeared出现位置 | What it means这句话在说什么 |
|---|---|---|
| — | Bank of England examines Barclays over private credit trades 交易账簿 · 第 3 张术语卡 | Barclays put the swaps here; the PRA says that is only allowed with enough evidence. 与之相对的是银行账簿（banking book）。两者的差别不在资产本身，而在银行的意图与能力：能不能报价、能不能随时对冲、有没有活跃市场。也正因如此，把流动性差的资产放进交易账簿，是资本套利的经典手法——账面上「可交易」，实际上卖不掉。 |