easy · 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 for 30-day cash buffers.
  2. The fund might lose interest income if the cash sits in a non-interest-bearing settlement account.
  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.

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