medium · FRM Part 2 Risk & Investment Management

A large multi-strategy fund uses an 'Internal Settlement Account' to move cash between different sub-strategies before reconciling it with the prime broker at the end of the week.

What is the primary operational danger identified in the Barings case related to this practice?

  1. It violates the Basel III Liquidity Coverage Ratio (LCR) requirement, mandating banks hold enough cash for a 30-day stress period.
  2. The fund forfeits interest income whenever cash sits idle in a non-interest-bearing internal settlement account overnight, before reconciliation.
  3. The 'Error Account' or internal settlement account can be used to hide losses and fictitious trades if not reconciled independently and daily.
  4. Counterparty credit risk on the bank holding the settlement account, which is unrelated to how the fund internally tracks and reconciles its own trades.

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