This balance sheet structure is very favourable in terms of maximising long-run accumulation of wealth, because the return on these assets over long terms exceeds the cost of debt by a substantial margin. The returns do not, however, accumulate evenly from year to year. Some years produce very strong returns while others produce negative returns.
v  See Lagarde , Christine: Ten Years After Lehman – Lessons Learned and Challenges Ahead. vi  See Central Bank of Ireland, Cross Industry Guidance in respect of Information Technology and Cybersecurity Risks, September 2016. vii  Basel Committee on Banking Supervision, Sound Practices, Implications of Fintech developments for banks and bank supervisors.