Accounting, actuarial and auditing

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Guidelines on Management of Non-Performing and Forborne Exposures

EBA guidelines on how to manage non-performing exposures

European Banking Authority guidelines on how to manage non-performing exposures (NPEs) and forborne exposures (FBEs). Guidelines target high NPE banks with the aim of achieving a sustainable reduction of NPEs.

Publisher: Regional Standard-Setting Bodies Release date: Oct 2018

Type: Guideline

Peer: Supervisory Reporting on Forbearance and Nonperforming Exposures

Topics: Credit risk, Asset classification and provisioning, Transparency and disclosure, Accounting, actuarial and auditing

Sectors: Banking

IFRS 17 Insurance Contracts: What Supervisors Need to Know

TC note explains new accounting standard for insurance contracts and how supervisors can implement it

Toronto Centre Note discusses: i) how the key features of the standard have been designed to meet the IASB's objectives; ii) potential implications for insurers applying IFRS 17; and iii) considerations for adoption of IFRS 17 for regulatory and supervisory purposes based on the guidance of the IAIS's Insurance Core Principles. Highlights the need for supervisors to take stock of the requirements and determine an action plan for the way forward.

Publisher: Toronto Centre Release date: Oct 2018

Type: TC Notes

Topics: Accounting, actuarial and auditing , Transparency and disclosure

Sectors: Insurance

The Identification and Measurement of Nonperforming Assets: A Cross-Country Comparison

FSI Insights paper describes accounting and regulatory treatment of problem assets across a range of countries

Financial Stability Institute paper sets out the importance of timely recognition and loss provisioning on banks' balance sheets of non-performing assets (NPAs). Describes the role of prudential regulation and supervision in facilitating the prompt identification and measurement of NPAs, based in part on a cross-country survey. Outlines key differences in accounting standards on problem assets and provisioning across jurisdictions. Sets out policy options to enhance identification and measurement of NPAs.

Publisher: International Organizations Release date: Apr 2018

Type: Consultative, discussion and issues paper

Topics: Credit risk, Transparency and disclosure, Accounting, actuarial and auditing , Asset classification and provisioning, Capital adequacy

Sectors: Banking

Addendum to the ECB Guidance to Banks on Nonperforming Loans

ECB report on prudential provisioning backstop for non-performing exposures

European Central Bank addendum reinforces and supplements its Guidance to Banks on Non-Performing Loans by specifying quantitative supervisory expectations concerning the minimum levels of prudential provisions expected for non-performing exposures (NPEs). The expectations are based on the length of time an exposure has been classified as non-performing as well as the collateral held (if any). The measures are "prudential provisioning backstops" aimed at a prudent treatment of NPEs and avoiding the excessive build-up of non-covered, aged NPEs on banks' balance sheets.

Publisher: Regional Standard-Setting Bodies Release date: Mar 2018

Type: Consultative, discussion and issues paper

Peer: Guidance to Banks on Non-Performing Loans

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

Sectors: Banking

Actuarial Review of Insurer Insolvencies and Future Preventions

CIA, CAS and SOA study examines root causes of insolvencies

Canadian Institute of Actuaries, Casualty Actuarial Society, and Society of Actuaries study looks at causes of insolvencies and decisions made by management, regulators and policyholders over the life cycle of an insurance insolvency.

Publisher: Others Release date: Jan 2018

Type: Consultative, discussion and issues paper

Topics: Accounting, actuarial and auditing , Capital adequacy, Recovery and resolution

Sectors: Insurance

Canada Bank Capital Adequacy Requirements

OSFI risk-based capital adequacy guidelines

Office of the Superintendent of Financial Institutions of Canada final guideline on domestic implementation of two global capital adequacy standards issued by Basel Committee on Banking Supervision. Sets out discretionary approach to implementation of Basel III countercyclical buffer regime as well as guidance on application of BCBS's requirements that institutions hold adequate capital against equity investments in funds. Clarifies how the guidelines apply to federal credit unions, and treatment of allowances in anticipation of the adoption of IFRS 9 by deposit-taking institutions in 2018.

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

Type: Guideline

Parent: Countercyclical Capital Buffer Implementation

Topics: Capital adequacy, Accounting, actuarial and auditing , Macroprudential

Sectors: Banking

Methods of Prudential Consolidation

EBA consolidation sets out different methods of prudential consolidation

European Banking Authority consultation on draft Regulatory Technical Standards specifying the different methods of prudential consolidation which can be applied when certain conditions and criteria are met. Aims to ensure that appropriate method of prudential consolidation is applied for the calculation of the European Union's Capital Requirements Regulation (CRR) requirements on a consolidated basis. Addresses different methods of consolidation: full consolidation, proportional consolidation, aggregation method, and the equity method.

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

Type: Consultative, discussion and issues paper

Parent: Capital Requirements Regulation - CRR

Topics: Consolidated supervision, Accounting, actuarial and auditing

Sectors: Banking, Securities

Deadline for comments: Feb 2018

Implementation of G20/FSB Financial Reforms in Other Areas

FSB 2017 survey of implementation of the G20/FSB post-crisis recommendations

Financial Stability Board summary of status of implementation of G20/FSB recommendations covered by 2017 FSB Implementation Monitoring Network survey on the following areas: i) hedge funds; ii) securitization; iii) enhancing supervision; iv) building and implementing macroprudential frameworks and tools; v) improving oversight of credit rating agencies; vi) enhancing and aligning accounting standards; vii) enhancing risk management; viii) strengthening deposit insurance; ix) safeguarding integrity and efficiency of financial markets; and x) enhancing financial consumer protection.

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

Type: Implementation

Peer: Implementation of G20/FSB Recommendations Related to Securities Markets , Implementation of Principal G20 Financial Regulatory Reforms

Topics: Securitization, Macroprudential, Accounting, actuarial and auditing , Deposit insurance, Consumer education and protection, Shadow banking

Sectors: Banking, Securities

HKMA Supervisory Policy - Internal Audit Function

HKMA supervisory policy guidance on banks' internal audit function

Hong Kong Monetary Authority supervisory policy sets out expectations on the key role, responsibilities and qualities of banks' internal audit functions, and describes HKMA's approach to assessing the effectiveness of the function.

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

Type: Law, Regulation and Policy

Topics: Accounting, actuarial and auditing

Sectors: Banking

Getting Ready for IFRS 9

PRA advice for non-executive directors of firms that are affected by the implementation of IFRS 9

UK Prudential Regulation Authority advice for non-executive directors of boards of firms that are affected by the implementation of International Financial Reporting Standards (IFRS) 9. Sets out four questions for non-executive directors to discuss with their boards: i) what is the firm's approach to transitional arrangements; ii) does the board understand the impact of new provisioning for expected credit loss (ECL) and how it affects different types of lending and overall capital planning in both business-as-usual and stressed conditions; iii) is the firm's governance upgraded sufficiently to cope with the higher volume of forward-looking credit risk data; and iv) will disclosures enable investors and other users of financial data to transition effectively to IFRS 9?

Release date: Oct 2017 Country: United Kingdom

Type: Consultative, discussion and issues paper

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

Sectors: Banking

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Resources

382 records

Guidelines on Management of Non-Performing and Forborne Exposures

IFRS 17 Insurance Contracts: What Supervisors Need to Know

The Identification and Measurement of Nonperforming Assets: A Cross-Country Comparison

Addendum to the ECB Guidance to Banks on Nonperforming Loans

Actuarial Review of Insurer Insolvencies and Future Preventions

Canada Bank Capital Adequacy Requirements

Methods of Prudential Consolidation

Implementation of G20/FSB Financial Reforms in Other Areas

HKMA Supervisory Policy - Internal Audit Function

Getting Ready for IFRS 9

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