ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING RULES ACCOUNTING STANDARD ACCOUNTING STANDARDS AMOUNT OF CREDIT ARBITRAGE ASSET PRICE ASSET PRICES AVAILABILITY OF CREDIT BALANCE SHEET BANK FAILURES BANK OF ENGLAND BANK OF KOREA BANK OF SPAIN BANK PROFITS BANKING INSTITUTIONS BANKING SECTOR BANKING SUPERVISION BANKING SYSTEM BANKS BORROWER BUSINESS CYCLE BUSINESS CYCLES CAPACITY CONSTRAINTS CAPITAL ADEQUACY CAPITAL ALLOCATION CAPITAL BASE CAPITAL CONTROL CAPITAL CONTROLS