Guideline

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Communications between Supervisory Authorities and Statutory Auditors

EBA guidelines on communication between bank supervisors and statutory auditors

European Banking Authority guidelines on communication between supervisory authorities and statutory auditors and audit firms. Includes seven principles and detailed guidance relating to the main elements to effective communication, such as scope of information shared, form of communication, participants in information exchange and frequency and timing of communication. Includes more specific guidance for systemically important institutions and institutions where greater supervisory effort is required.

Publisher: Regional Standard-Setting Bodies Release date: Jul 2016

Type: Guideline

Topics: Supervisory framework, Accounting, actuarial and auditing , Systemically important financial institutions (SIFIs)

Sectors: Banking

Guidelines on Market Soundings and Delay of Disclosure of Inside Information

ESMA guidelines clarify implementation of Market Abuse Regulation

European Securities and Markets Authority final guideline clarifies implementation of Market Abuse Regulation (MAR) for persons receiving market soundings. "Market soundings" are communications of information prior to the announcement of a transaction intended to gauge potential investor interest and conditions relating to it. Also provides guidelines on legitimate interests of issuers to delay disclosure of inside information and situations in which the delay of disclosure is likely to mislead the public. Strengthens existing framework by extending scope to new markets, platforms and trading behaviours. Contains prohibitions for insider dealing and market manipulation, and provisions to prevent and detect these.

Publisher: Regional Standard-Setting Bodies Release date: Jul 2016

Type: Guideline

Topics: Conduct, Transparency and disclosure

Sectors: Securities

Guidance for Firms Outsourcing to the ‘Cloud’ and Other Third-party IT Services

FCA guideline clarifies requirements on firms that outsource IT functions

Financial Conduct Authority guidance for banks to oversee all aspects of the life cycle of outsourcing arrangements, from making decision to outsource, selecting an outsourcing provider, monitoring outsourced activities on an ongoing basis, andthrough to exit.

Publisher: National Regulators Release date: Jul 2016 Country: United Kingdom

Type: Guideline

Topics: Operational risk, Corporate governance

Sectors: Banking

Responsible Digital Payments Guidelines

BTCA guidelines on common types of digital payments services provided to the financially underserved

Better Than Cash Alliance guidelines set out good practices for engaging with clients who are sending or receiving digital payments and who were previously excluded or underserved. Guidelines are primarily oriented toward financial services providers in designing and delivering their payments services.

Publisher: Others Release date: Jul 2016

Type: Guideline

Topics: Financial inclusion, Gender equality, Transparency and disclosure, Consumer education and protection, Financial market infrastructure

Sectors: Banking, Microfinance

Implementation of IFRS 9 in Canada

OSFI final guideline on new international standards to improve the accounting for financial instruments

Office of the Superintendent of Financial Institutions of Canada guideline strengthens previous standards on accounting for financial instruments and related disclosures in light of new International Accounting Standards Board (IASB) standards and regulatory guidance by Basel Committee on Banking Supervision (BCBS).

Publisher: National Regulators Release date: Jun 2016 Country: Canada

Type: Guideline

Parent: Guidance on Credit Risk and Accounting for Expected Credit Losses

Topics: Accounting, actuarial and auditing , Transparency and disclosure

Sectors: Banking, Insurance

Developing Effective Resolution Strategies and Plans for Systemically Important Insurers

FSB guidance on applying the Key Attributes to insurers

Financial Stability Board guidance to assist resolution authorities in developing effective resolution strategies and plans for systemic insurers in accordance with the Key Attributes of Effective Resolution Regimes for Financial Institutions. Of relevance to global and domestic systemically important insurers. Developed in consultation with the International Association of Insurance Supervisors (IAIS). Builds on the guidance published in October 2014 on how provisions of the Key Attributes, including resolution powers and the details of recovery and resolution planning, should be interpreted for insurers.

Publisher: Global Standard-Setting Bodies Release date: Jun 2016

Type: Guideline

Parent: Key Attributes of Effective Resolution Regimes for Financial Institutions

Topics: Recovery and resolution, Systemically important financial institutions (SIFIs), Cross-border cooperation

Sectors: Insurance

Operational Risk Management

OSFI final guideline sets out expectations for operational risk management by banks and insurers

Office of the Superintendent of Financial Institutions of Canada guideline contains four key principles for effective operational risk management: i) fully integrate operational risk management within the overall risk management program; ii) use operational risk management to support the overall corporate governance structure, including developing an operational risk appetite statement; iii) ensure effective accountability for operational risk management; and iv) ensure comprehensive identification and assessment of operational risk through use of appropriate management tools that among other things provides a mechanism for collecting and communicating relevant operational risk information within the firm and to supervisory authorities.

Publisher: National Regulators Release date: Jun 2016 Country: Canada

Type: Guideline

Topics: Operational risk, Risk management, Corporate governance

Sectors: Banking, Insurance, Pensions

Guidelines on Stress Tests of Deposit Guarantee Schemes

EBA final guidelines to assess funding capabilities of DGSs

European Banking Authority final guidelines on stress tests of deposit guarantee schemes (DGSs). Provides methodological principles to assess whether operational and funding capabilities of DGSs are sufficient to ensure deposit protection in event of a bank failure.

Publisher: Regional Standard-Setting Bodies Release date: May 2016

Type: Guideline

Peer: EU Deposit Guarantee Scheme Directive

Topics: Deposit insurance, Stress-testing

Sectors: Banking

Guidelines on Product Oversight and Governance Arrangements by Insurers and Insurance Distributors

EIOPA guideline on product oversight and guidance under the EU's Insurance Distribution Directive

European Insurance and Occupational Pensions Authority report in support of implementation of the EU's Insurance Distribution Directive (IDD). Seeks to promote cross-sectoral consistency with similar provisions on product oversight and governance in banking and securities sectors. The guidelines beginning on page 19 of the document specify procedures for designing insurance products, strengthening controls before launch of products and monitoring performance. Provides guidance on product distribution arrangements and preparatory steps before products are distributed.

Publisher: Regional Standard-Setting Bodies Release date: Apr 2016

Type: Guideline

Parent: Insurance Distribution Directive

Peer: Consumer Protection Under the EU Insurance Distribution Directive , Guidelines on Insurance-Based Investment Products

Topics: Corporate governance, Conduct, Transparency and disclosure, Consumer education and protection

Sectors: Insurance

Prudential Treatment of Problem Assets

BCBS guideline on definitions of non-performing exposures and forbearance

Basel Committee on Banking Supervision guideline in light of fact that there are no consistent international standards for categorizing problem loans. Introduces definitions for "non-performing exposures" and "forbearance" to promote harmonization in measures of asset quality and consistency in supervisory reporting and bank disclosures. Definitions are intended to be used in supervisory monitoring of bank asset quality as well as by banks in credit risk management and internal credit categorization systems.

Publisher: Global Standard-Setting Bodies Release date: Apr 2016

Type: Guideline

Peer: Guidelines on Prudential Treatment of Problem Assets - Definitions of Non-Performing Exposures and Forbearance

Topics: Credit risk, Accounting, actuarial and auditing , Transparency and disclosure

Sectors: Banking

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Resources

382 records

Communications between Supervisory Authorities and Statutory Auditors

Guidelines on Market Soundings and Delay of Disclosure of Inside Information

Guidance for Firms Outsourcing to the ‘Cloud’ and Other Third-party IT Services

Responsible Digital Payments Guidelines

Implementation of IFRS 9 in Canada

Developing Effective Resolution Strategies and Plans for Systemically Important Insurers

Operational Risk Management

Guidelines on Stress Tests of Deposit Guarantee Schemes

Guidelines on Product Oversight and Governance Arrangements by Insurers and Insurance Distributors

Prudential Treatment of Problem Assets

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