Capital adequacy

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Capital Treatment for Short-Term "Simple, Transparent and Comparable" Securitisations

BCBS standard for applying preferential regulatory capital treatment of STC short-term securitizations

Basel Committee on Banking Supervision standard sets out additional guidance and requirements for applying preferential regulatory capital treatment for banks acting as investors in, or as sponsors of, simple, transparent and comparable (STC) short-term securitizations, typically in asset-backed commercial paper (ABCP) structures. Additional guidance and requirements include that: i) investors have access to key monthly information on performance and key characteristics of the ABCP structure; ii) redemption risk of the underlying assets is addressed from the sponsor's perspective; and iii) transactions funded by the conduit have an enforceable legal structure and that relevant information is disclosed by the sponsor to investors.

Publisher: Global Standard-Setting Bodies Release date: May 2018

Type: Standard

Parent: Revisions to the Basel Securitisation Framework

Peer: Criteria for Identifying Simple, Transparent and Comparable Securitisations, Criteria for Identifying Short-Term Simple, Transparent and Comparable Securitisations

Topics: Securitization, Credit risk, Capital adequacy

Sectors: Banking

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

Groups Policy and Double Leverage

Results of PRA's review of its policy framework for assessing risks emanating from a regulated institution's group

UK Prudential Regulation Authority policy statement requires: i) assessment and mitigation of the risks to group resilience to the use of "double leverage"; ii) assessment and mitigation of the risks highlighted by prudential requirements applied by local regulatory authorities on overseas subsidiaries of UK groups; and iii) improved monitoring of the distribution of financial resources across different group entities. Updates the PRA's approach to the Internal Capital Adequacy Assessment Process (ICAAP) and the Supervisory Review and Evaluation Process (SREP), its methodologies for setting Pillar 2 capital and its approach to supervising funding and liquidity risks.

Publisher: National Regulators Release date: Apr 2018 Country: United Kingdom

Type: Consultative, discussion and issues paper

Topics: Capital adequacy, Recovery and resolution, Liquidity risk and rules

Sectors: Banking

Life Insurance Capital Adequacy Test Public Disclosure Requirements

OSFI guideline sets out expectations regarding disclosures for life insurance companies and insurance holding companies

Office of the Superintendent of Financial Institutions of Canada guideline sets out its expectations for achieving transparent, high-quality disclosures that will enable users to better understand and compare a life insurer's business and risks. Guideline is composed of two sections: i) guiding principles; and ii) scope and implementation.

Publisher: National Regulators Release date: Mar 2018 Country: Canada

Type: Guideline

Topics: Capital adequacy, Transparency and disclosure

Sectors: Insurance

Pillar 3 Disclosure Requirements - Updated Framework

BCBS proposed disclosure requirements to update Pillar 3 framework

Basel Committee on Banking Supervision proposed additional disclosure requirements related to the finalization of the Basel III framework. Include: i) revised disclosure requirements for credit risk, operational risk, leverage ratio and credit valuation adjustment; ii) new requirements to benchmark risk-weighted assets (RWA) outcomes of banks' internal models with RWA calculated according to the standardized approaches; and iii) revised overview templates on risk management, key prudential metrics and RWA.

Publisher: Global Standard-Setting Bodies Release date: Feb 2018

Type: Consultative, discussion and issues paper

Parent: Basel III: A Global Regulatory Framework for More Resilient Banks and Banking Systems

Peer: Pillar 3 Disclosure Requirements - Consolidated and Enhanced Framework

Topics: Transparency and disclosure, Capital adequacy, Operational risk

Sectors: Banking

PRA on Implementation of Solvency II in the UK

PRA response to Parliamentary Committee on prudential regulation of insurers

UK Prudential Regulation Authority response to UK Parliament's Treasury Committee's report: i) provides overview of the UK insurance industry and rationale for the prudential regulation of insurers; ii) discusses design of Solvency II, how it differs from previous prudential regimes for insurers in the UK, and the impact of Solvency II on insurers; iii) discusses Treasury Committee's recommendations; and iv) responds to policy recommendations in the Committee's report and provides an up date on further developments on other policy issues.

Publisher: National Regulators Release date: Feb 2018 Country: United Kingdom

Type: Consultative, discussion and issues paper

Parent: Solvency II and its Impact on the UK Insurance Industry

Topics: Capital adequacy

Sectors: Insurance

Prudential Practice Guide on Securitisation

APRA standard on management of securitization risks

Australian Prudential Regulation Authority guidance on sound practice in relation to the involvement of authorized deposit-taking institutions (ADIs) in securitization. Aims to ensure that banks adopt prudent practices to manage risks associated with securitization and to ensure sufficient regulatory capital is held against associated credit risk. Key requirements are that banks must: i) have a risk management framework covering their involvement in a securitization; ii) ensure there is clear and prominent disclosure of nature and limitations of obligations arising from involvement in a securitization; iii) not provide implicit support to a securitization; and iv) calculate regulatory capital for credit risk against securitization exposures.

Publisher: National Regulators Release date: Jan 2018 Country: Australia

Type: Sound Practice

Topics: Securitization, Risk management, Transparency and disclosure, Capital adequacy, 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

Finalising Basel III

BCBS brief summarizes main features of the final Basel III framework

Basel Committee on Banking Supervision brief sets out highlights of Basel III, including: i) main features; ii) focus on risk-weighted assets; iii) improving treatment of credit risk; iv) streamlining treatment of operational risk; v) adding a leverage ratio surcharge for the largest banks; vi) creating a more robust risk-sensitive model output floor; and vii) timeline for implementation.

Publisher: Global Standard-Setting Bodies Release date: Jan 2018

Type: Consultative, discussion and issues paper

Parent: Basel III Regulatory Framework for Banks, Basel III: A Global Regulatory Framework for More Resilient Banks and Banking Systems

Topics: Capital adequacy, Liquidity risk and rules, Operational risk

Sectors: Banking

Cross-Border Spillover Effects of the G20 Financial Regulatory Regime

Results of a WB pilot survey of emerging and developing economies

World Bank pilot survey to study possible adverse effects of financial regulatory reforms. Survey included senior officials at regulatory agencies, local banks, and global banks that are active in seven emerging markets and developing economies. Survey found differences between perspectives of banks and regulators. Findings emphasize need for regulatory consistency within and between jurisdictions to ensure a level playing field.

Publisher: International Organizations Release date: Jan 2018

Type: Consultative, discussion and issues paper

Topics: Capital adequacy, Liquidity risk and rules, Recovery and resolution, Systemically important financial institutions (SIFIs)

Sectors: Banking, Microfinance

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Resources

382 records

Capital Treatment for Short-Term "Simple, Transparent and Comparable" Securitisations

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

Groups Policy and Double Leverage

Life Insurance Capital Adequacy Test Public Disclosure Requirements

Pillar 3 Disclosure Requirements - Updated Framework

PRA on Implementation of Solvency II in the UK

Prudential Practice Guide on Securitisation

Actuarial Review of Insurer Insolvencies and Future Preventions

Finalising Basel III

Cross-Border Spillover Effects of the G20 Financial Regulatory Regime

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