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Bank News No. 2 Summer 09

Mazars second issue of Bank News measures the performance of the banking sector in its "European Benchmarket" and takes a closer look at some areas of technical analysis, including: underlying revenues of CIB operations; impact of goodwill depreciations amendments to IAS 39 and revaluation of debt; Basel II reforms; and role of counter-cyclical provisions in Spain.

We also turn our focus to the changes in fair value measurement for financial instruments and bring you an update on European regulatory news.