Guideline

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Methodology for Assessing Implementation of the IOSCO Objectives and Principles of Securities Regulation

IOSCO methodology to conduct self-assessment or guide third party assessment of implementation of the international standard for securities regulation

International Organization of Securities Commissions guidance on conduct of a self-assessment or third party assessment of level of implementation of IOSCO's Objectives and Principles of Securities Regulation. Draws together key issues and questions relevant to implementation of the 38 Principles and provides benchmarks by which level of implementation can be assessed based on four grades: i) fully implemented; ii) broadly implemented; iii) partially implemented; and iv) not implemented. Intended to apply to securities markets, intermediaries, information service providers such as credit rating agencies and products addressed by Principles and to take account of actual configuration of markets and stage of their development.

Publisher: Global Standard-Setting Bodies Release date: May 2017

Type: Guideline

Parent: Objectives and Principles of Securities Regulation

Topics: Supervisory framework

Sectors: Securities

Pillar 3 Disclosure Requirements

OSFI guideline on domestic implementation of revised Basel Committee Pillar 3 standards

Office of the Superintendent of Financial Institutions of Canada guideline sets out expectations for domestic systemically important banks (D-SIBs) on implementation of Revised Pillar 3 Disclosure Requirements (phase 1), issued by the Basel Committee on Banking Supervision in January 2015.

Publisher: National Regulators Release date: Apr 2017 Country: Canada

Type: Guideline

Topics: Transparency and disclosure

Sectors: Banking

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

HKMA guideline on domestic implementation of Basel Committee standard on prudential treatment of problem assets

Hong Kong Monetary Authority guideline sets out definitions to promote harmonization in credit categorization. The definition of non-performing exposures introduces harmonized criteria for categorizing loans and debt securities that are centred on delinquency status (90 days past due) or the unlikeliness of repayment. The definition of forbearance provides a harmonized view on the modification or refinancing of loans and debt securities that results from a borrower's financial difficulty.

Publisher: National Regulators Release date: Apr 2017 Country: Hong Kong, China

Type: Guideline

Parent: Prudential Treatment of Problem Assets

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

Sectors: Banking

Rate of Conversion of Debt to Equity in Bail-in

EBA guidelines on conversion of debt to equity in application of bail-in to creditors under the BRRD

European Banking Authority guidelines on setting conversion rates of debt to equity in accordance with bail-in provisions of the EU Bank Recovery and Resolution Directive (BRRD). Addresses how creditors may be appropriately compensated by means of the conversion rate, and the relative conversion rates that might be appropriate to reflect the priority of senior liabilities under insolvency law.

Publisher: Regional Standard-Setting Bodies Release date: Apr 2017

Type: Guideline

Parent: Bank Recovery and Resolution Directive (BRRD)

Peer: Standards on Valuations in Resolution , Guidelines on the Treatment of Shareholders in Bail-in

Topics: Recovery and resolution

Sectors: Banking, Securities

Guidelines on Conversion Rates in Bail-in

EBA guidance on debt-to-equity conversion rates when bailing-in creditors

European Banking Authority guidelines on application of bail-in in the EU. Addresses how affected creditors may be appropriately compensated by means of the conversion rate, and the relative conversion rates that might be appropriate to reflect the priority of senior liabilities under insolvency law. Sets out guiding principles to which authorities should refer when setting conversion rates.

Publisher: Regional Standard-Setting Bodies Release date: Apr 2017

Type: Guideline

Parent: Bank Recovery and Resolution Directive (BRRD)

Peer: Rate of Conversion of Debt to Equity in Bail-in

Topics: Recovery and resolution

Sectors: Banking

Guidelines on the Treatment of Shareholders in Bail-in

EBA guidelines on treatment of shareholders in bail-in

European Banking Authority guideline clarifies the circumstances under which it is appropriate to cancel, transfer, or severely dilute shares or other instruments of ownership. Where more than one choice (cancellation, dilution or transfer) is available, the choice should be guided by the need to meet the resolution objectives. National or EU company law may affect the appropriate choice, for example shares with special voting rights might be more appropriate to cancel than to transferor a transfer shares of a listed company would avoid an interruption of listing.

Publisher: Regional Standard-Setting Bodies Release date: Apr 2017

Type: Guideline

Parent: Bank Recovery and Resolution Directive (BRRD), Capital Requirements Regulation - CRR

Peer: Capital Requirements Directive - CRD IV, Guidelines on Conversion Rates in Bail-in

Topics: Recovery and resolution

Sectors: Banking

Consolidated and Enhanced Frameworks for Pillar 3 Disclosure Requirements

HKMA notice to banks to prepare for implementation of new Basel Committee standards on Pillar 3 disclosure requirements

Hong Kong Monetary Authority notice to banks to prepare for implementation of the Basel Committee's March 2017 framework for consolidated and enhanced Pillar 3 disclosures. HKMA will consult the industry later in 2017 on its proposed approach to enhancing the local disclosure regime to reflect the March 201 Basel Committee package.

Publisher: National Regulators Release date: Apr 2017 Country: Hong Kong, China

Type: Guideline

Parent: Pillar 3 Disclosure Requirements - Consolidated and Enhanced Framework

Topics: Transparency and disclosure

Sectors: Banking

Guidelines on LCR Disclosure

EBA guidelines set out uniform tools for LCR related disclosures

European Banking Authority guidelines harmonize and specify qualitative and quantitative information that institutions are required to disclose on liquidity and the LCR. Guidelines include: i) harmonized table for disclosure of general information on liquidity risk management; and ii) templates and instructions for disclosure of information on LCR composition. Also specifies key figures and metrics in context of liquidity risk.

Publisher: Regional Standard-Setting Bodies Release date: Mar 2017

Type: Guideline

Parent: Capital Requirements Regulation - CRR

Topics: Liquidity risk and rules, Risk management, Transparency and disclosure

Sectors: Banking

Bank Culture Reform

HKMA guideline sets out three pillars to promote sound bank culture

Hong Kong Monetary Authority guidance for banks to develop and promote a sound corporate culture that supports prudent risk management and contributes toward incentivizing proper staff behaviour, leading to positive customer outcomes and high ethical standards.

Publisher: National Regulators Release date: Mar 2017 Country: Hong Kong, China

Type: Guideline

Parent: HKMA Supervisory Policy - Recovery Planning, HKMA Supervisory Policy - Supervisory Review Process

Peer: HKMA Supervisory Policy - Recovery Planning for Foreign Branches

Topics: Corporate governance, Compliance function

Sectors: Banking

Guidance to Banks on Non-Performing Loans

ECB guideline on best practices for managing and reducing NPLs

European Central Bank guideline addresses main aspects regarding strategy, governance and operations, which are key to successfully resolving non-performing loans (NPLs). Recommends that banks put in place appropriate governance and operations structures to deliver effective NPL workouts. Provides short-term and long-term options on viable forbearance solutions with aim of returning exposure to a situation of sustainable repayment. Outlines policies, procedures and disclosures banks should adopt when valuing immovable property held as collateral for NPLs.

Publisher: Regional Standard-Setting Bodies Release date: Mar 2017

Type: Guideline

Peer: Addendum to the ECB Guidance to Banks on Nonperforming Loans

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

Sectors: Banking

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Resources

382 records

Methodology for Assessing Implementation of the IOSCO Objectives and Principles of Securities Regulation

Pillar 3 Disclosure Requirements

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

Rate of Conversion of Debt to Equity in Bail-in

Guidelines on Conversion Rates in Bail-in

Guidelines on the Treatment of Shareholders in Bail-in

Consolidated and Enhanced Frameworks for Pillar 3 Disclosure Requirements

Guidelines on LCR Disclosure

Bank Culture Reform

Guidance to Banks on Non-Performing Loans

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