The Barring case reflects two things, first after sending Nick leeson to set up the derivative business in sigapore, the head office did not send a different person to carry out back office supervision, which give leeson huge power by being the general manager on the trading floor as well as in charge of the settlement. Therefore, this give him the opportunity to create an account to cover his loss in trading, and forge document to requrest margin payment from the main office in London.

Second: it shows us how greed can take over the human sense of risk management, the top management did notice the problems of Leeson's trading, but they are to much carry away by the seduction of MONEY, which allow them to loose the risk management control, and over expose the bank to risks and lead them to insolvency. the loss and estimated figure about 800 million pounds.