Finance Encyclopedia Sources and Further Reading, Part 2 of 2: where the research comes from

About this page

Every claim in Finance Encyclopedia traces back to a primary source: regulators, central banks, standard-setters and the statutes themselves. This page collects those references, grouped by topic, so you can check any figure or rule at its origin.

If you are studying, writing or building a model, start here. The links point to government and standard-setter pages that change rarely, so they stay useful for years. Each entry says what the source supports, so you can go straight to the one you need.

A sample of the sources (100 entries on the full page)

GHG Protocol, Corporate Value Chain (Scope 3) Standard — 15 Scope 3 categories; Scope 3 is the majority of most companies’ emissions (7.1)

PCAF, The Global GHG Accounting and Reporting Standard — Attribution factor outstanding amount / EVIC (7.1)

SEC press release 2023-194 (DWS) — $19 million ESG penalty, September 25, 2023 (7.6)

European Commission, EU Taxonomy — Six environmental objectives and alignment conditions (7.4)

Berg, Kölbel and Rigobon, Aggregate Confusion (Review of Finance, 2022) — Correlations 0.38–0.71; divergence decomposition (7.3)

FCA Handbook, CASS 6.6 Records, accounts and reconciliations — Internal custody record checks and external custody reconciliations at least monthly; shortfall cover (6.6.54R); exception 6.6.40AR; notification (8.1, 8.2)

FCA Handbook, CASS 7.18 Acknowledgement letters — Countersigned acknowledgment letter before holding client money (7.18.2R) (8.1)

FCA Handbook Notice 142 (June 2026) — 2026 CASS 6 and 7 clarifications on external reconciliation frequency and interest on client money (8.1)

CFTC press release 6626-13 (June 27, 2013), MF Global — Nearly $1 billion customer fund shortfall (8.1)

Drehmann, McGuire, Shirakami, Conway and Lovell, Uncovering FX settlement risk, BIS Quarterly Review (June 2026) — PvP 36% ($5.2 trillion a day) and gross bilateral 10% ($1.4 trillion) of FX settlement in April 2025 (8.4)

PRA SS1/21: Operational resilience: Impact tolerances for important business services — PRA expectations and deadline (8.6)

HM Treasury: first critical third party designations (July 10, 2026) — Four designated CTPs, effective July 13, 2026 (8.6)

Federal Reserve: Agencies request comment on capital proposals (March 19, 2026) — US Basel III re-proposal, comments due June 18, 2026 (8.5)

SEC order in the matter of Knight Capital Americas (Oct 2013) — One of eight servers, no second review, 97 emails, over $460 million (8.7)

SEBI circular on upstreaming of clients’ funds (June 8, 2023) — Upstreaming framework effective July 1, 2023; certain clauses deferred to September 1, 2023, by the June 30, 2023, circular (India Lens)

Karl Marx, Capital, Volume One, Chapter 9: The Rate of Surplus-Value (marxists.org) — c = £410, v = £90, s = £90 example; rate of surplus value vs rate of profit (9.3)

J. A. Schumpeter, Capitalism, Socialism and Democracy, Chapter VII — Creative destruction quotation (9.4)

Valerie A. Ramey, “Ten Years After the Financial Crisis,” Journal of Economic Perspectives (2019) — Spending multipliers mostly 0.6 to 1 (9.5)

Federal Reserve Bank of Richmond, “The Federal Reserve’s Dual Mandate,” Economic Brief EB11-12 (2011) — Resolution 133 (1975); Humphrey-Hawkins goals of 4% unemployment and 3% inflation (9.6)

Amartya Sen, “Democracy as a Universal Value,” Journal of Democracy 10(3) (1999) — Famine and democracy quotation (9.8)

IAIS, Global Insurance Market Report press release, December 15, 2022 — Rising rates and life insurers’ solvency; margin-call and surrender risks (Part 10.2)

Engstrom and Sharpe, “(Don’t Fear) The Yield Curve,” FEDS Notes, 2018 — Near-term forward spread (Part 10.2)

26 U.S.C. §48E, Clean electricity investment credit — ITC rates, wind and solar termination, material assistance (Part 10.3)

IRS Notice 2025-42 (beginning of construction for wind and solar) — Physical work test, 1.5 MW exception, continuity safe harbor (Part 0.3, 10.3)

CLS Group, settlement-eligible currencies — 18 currencies settled payment-versus-payment; rupee not included (Part 10.4)

Good to know

Why primary sources matter: a summary, including this one, can lag the rule or dataset it describes. A regulator’s rule text, a central bank’s data release or a standard-setter’s publication is the authoritative record, and it shows the exact definition, date and scope behind a number. When two summaries disagree, the primary source settles it.