DislikedHow do I calculate / estimate the traders' margin on this day? 'other amounts due to customers' less 'amounts due from banks'?
Labeling a position 'liquid assets'' in a balance sheet does not necessarily have to have factual grounds (just like labelling someone a 'Santa Claus' does not have to mean this person is friends with reindeers). One cannot tell unless more detailed satatements are presented. Your statements are not very detailed, but I suspect more detailed data are not required by Swiss financial regulator.
Well, in general the picture...Ignored
Thank you for your positive feedback. In regards with your questions please find our answers below.
The total traders' margin is the sum of "Amounts due to banks" + "Other amounts due to customers" + margin accounts covered by bank guarantees or by cash deposited with partner custodian banks. The last two components are not in Dukascopy Bank's balance sheet, therefore you can't see the full amount of traders' margin. However you see the major part of it in "Amounts due to banks" and "Other amounts due to customers".
Dukascopy Bank, like most of Swiss banks applies a Swiss accounting standard precisely set by the Swiss Banking Act and directives from the FINMA. In this accounting frame, there is no freedom in the name and composition of each caption. However, by referring to the accounting standard and to the notes to the financial statements (in the annual report) you may find more details. As far as Dukascopy Bank is concerned, "Liquid assets" mainly refers to cash deposited with the Swiss National Bank.
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