Banks are subject to various forms of legal risk, including inadequate or incorrect (56) advice or documentation that may result in unexpected decline in the value of (57) or unexpected increase in the value of liabilities. In addition, existing laws may (58) resolve legal issues involving a bank a court case involving a (59) bank may have wider implications for banking business and involve costs to it and many or all other banks and, laws (60) banks or other commercial enterprises may change. Banks are particularly susceptible to legal risks when entering new types of transactions and when the legal right of a counterpart to enter into a transaction is not established. (41)