Page 71 - MA - May 2017

Table-8
Concern X Rank Cross-tabulation

Rank
Total
High Moderate Low
Count 0 0 8 8
% within Concern 0.0% 0.0% 100.0% 100.0%
Credit risk
% within Rank 0.0% 0.0% 11.6% 3.9%
% of Total 0.0% 0.0% 3.9% 3.9%
Count 6 3 5 14

Uncertainty about qualifying for hedge accounting % within Concern 42.9% 21.4% 35.7% 100.0%
treatment % within Rank 8.7% 4.3% 7.2% 6.8%
% of Total 2.9% 1.4% 2.4% 6.8%
Count 5 1 6 12
% within Concern 41.7% 8.3% 50.0% 100.0%
Tax or legal issues
% within Rank 7.2% 1.4% 8.7% 5.8%
% of Total 2.4% .5% 2.9% 5.8%
Count 0 0 4 4
% within Concern 0.0% 0.0% 100.0% 100.0%
Disclosure requirements
% within Rank 0.0% 0.0% 5.8% 1.9%
% of Total 0.0% 0.0% 1.9% 1.9%
Count 19 25 3 47
% within Concern 40.4% 53.2% 6.4% 100.0%
Concern Cost of hedging compared to benefits
% within Rank 27.5% 36.2% 4.3% 22.7%
% of Total 9.2% 12.1% 1.4% 22.7%
Count 0 0 12 12
% within Concern 0.0% 0.0% 100.0% 100.0%
Liquidity risk
% within Rank 0.0% 0.0% 17.4% 5.8%
% of Total 0.0% 0.0% 5.8% 5.8%
Count 16 20 2 38
% within Concern 42.1% 52.6% 5.3% 100.0%
Lack of knowledge about derivatives within firm
% within Rank 23.2% 29.0% 2.9% 18.4%
% of Total 7.7% 9.7% 1.0% 18.4%
Count 6 6 9 21

Difficulty quantifying the firm’s underlying expo- % within Concern 28.6% 28.6% 42.9% 100.0%
sures % within Rank 8.7% 8.7% 13.0% 10.1%
% of Total 2.9% 2.9% 4.3% 10.1%
Count 10 12 4 26
% within Concern 38.5% 46.2% 15.4% 100.0%
Perceptions by investors, regulators and the public
% within Rank 14.5% 17.4% 5.8% 12.6%
% of Total 4.8% 5.8% 1.9% 12.6%

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