Definition ∞ These are the regulations governing how financial institutions record and account for their assets, liabilities, and equity. They dictate the valuation, classification, and reporting of various financial instruments on a bank’s statement of financial position. These rules aim to ensure financial stability, transparency, and appropriate risk management within the banking sector.
Context ∞ The conversation around bank balance sheet rules frequently addresses the treatment of digital assets and cryptocurrencies. Regulators are assessing how these novel holdings should be represented, what capital requirements they necessitate, and the implications for a bank’s overall financial health and stability.
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