| Reference: | 一、中文部分
1.中央銀行經濟研究處編印，中央銀行季刊，第二十三卷第四期，民國九十年十二月。
2.王甡，「證券商對市場風險之內部控管初探」，證交資料，第四四一期，民國八十八年一月。
3.吳俊賢，「市場風險與銀行資本適足性之研究－風險值模型之應用」，東吳大學企業管理研究所碩士論文，民國八十九年。
4.吳曼寧，「我國綜合證券商風險管理之研究」，台灣大學會計學研究所碩士論文，民國九十年。
5.財政部證券暨期貨管理委員會，「公開發行公司從事衍生性商品交易財務報告應行揭露事項注意要點」，（八五）台財證（六）第00263號函，民國八十五年一月二十九日。
6.財政部證券暨期貨管理委員會，「公開發行公司從事衍生性商品交易處理要點」，（八五）台財第（一）第01165，民國八十五年四月二十日。
7.財務會計準則委員會，財務會計準則公報第第二十七號「金融商品之揭露」，財團法人中華民國會計研究發展基金會，民國八十六年六月二十日。
8.陳芬薇，「運用不同風險值模型衡量銀行市場風險資本適足性－以台灣某大銀行為例」，東吳大學經濟學研究所碩士論文，民國九十年。
9.陳星琿，「綜合證券商建構風險管理系統之探討」，政治大學企業管理研究所碩士論文，民國八十九年。
10.張閩傑，「金融工具之財報規範與相關風險管理」，輔仁大學金融研究所碩士論文，民國九十年。
11.黃淑君譯，「新資本適足性架構」，存款保險資訊季刊，第十三卷第三期，民國八十九年三月。
12.劉必慧，「國內銀行業衍生性金融商品交易資訊揭露及避險與公司評價關連性之實證研究」，台灣大學會計學研究所碩士論文，民國九十年。
二、英文部分
1.Bank for International Settlements, June 2002, BIS Quarterly Review.
2.Basle Committee on Banking Supervision, 1995, An Internal Model-Based Approach to Market Risk Capital Requirements, Basle, Switzerland.
3.Basle Committee on Banking Supervision, 1996a, Amendment to the Capital Accord to Incorporate Market Risks, Basle, Switzerland.
4.Basle Committee on Banking Supervision, 1996b, Overview of the Amendment to the Capital Accord to Incorporate Market Risks, Basle, Switzerland.
5.Basle Committee on Banking Supervision, 1996c, Supervisory Framework for the Use of “Backtesting” in Conjunction with the Internal Models Approach to Market Risk Capital Requirements, Basle, Switzerland.
6.Basle Committee on Banking Supervision, 1997, Explanatory Note：Modification of the Basle Capital Accord of July 1988, as amended in 1996.
7.Basle Committee on Banking Supervision, 1998, Operational Risk Management, Basle, Switzerland.
8.International Organization of Securities Commissions, 1998a, Risk Management and Control Guidance for Securities Firms and Their Supervisors, A Report by the Technical Committee, Montreal, Canada.
9.International Organization of Securities Commissions, 1998b, Methodologies for Determining Minimum Capital Standards for Internationally Active Securities Firms Which Permit Use of Models under Prescribed Conditions, A Report by the Technical Committee, Montreal, Canada.
10.Statement of Financial Accounting Standards（SFAS）No.105, Disclosure of Information About Financial Instrument with Off-Balance-Sheet Risk and Financial Instrument with Concentrations of Credit, March 1990.
11.Statement of Financial Accounting Standards（SFAS）No.107, Disclosure About Fair Value of Financial Instruments, December 1990.
12.Statement of Financial Accounting Standards（SFAS）No.119, Disclosure About Derivative Financial Instruments and Fair Value of Financial Instruments, October 1994.
13.Statement of Financial Accounting Standards（SFAS）No.107, Accounting for Derivative Instruments and Hedging Activities, June 1998. |
