Credit risk

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Prudential Standard on Large Exposures

APRA standard on large exposures for banks

Australian Prudential Regulation Authority prudential standard requires banks to implement prudent measures and to set prudent limits to monitor and control their large exposures and risk concentrations. Key requirements are that banks must: i) have a board approved policy that governs large exposures and risk concentrations; ii) have adequate systems and controls to identify, measure, monitor and report large exposures and risk concentrations; iii) identify large exposures, including identifying a group of connected counterparties; iv) ensure large exposures meet the large exposure limit; and v) measure exposure values for large exposure purposes using specified treatments.

Publisher: National Regulators Release date: Jan 2019 Country: Australia

Type: Standard

Topics: Credit risk, Risk management, Corporate governance

Sectors: Banking

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

Single-Counterparty Credit Limits for Bank Holding Companies and Foreign Banking Organizations

FRB rule to address risks associated with large credit exposures

US Federal Reserve Board addresses credit exposures of large banking organizations to a single counterparty. Rule increases in stringency based on the systemic importance of firms to which they apply.

Publisher: National Regulators Release date: Jun 2018 Country: United States

Type: Law, Regulation and Policy

Topics: Credit risk, Systemic risk, Systemically important financial institutions (SIFIs)

Sectors: Banking

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

Digitally Delivered Credit

AFI policy guidance note and results from survey of regulators

Alliance for Financial Inclusion guidance note focuses on potential customer risks from different models of digitally-delivered credit. Discusses how policy makers and regulators in emerging markets and developing economies could develop approaches for identifying, monitoring and mitigating the most important customer risks.

Publisher: Others Release date: Apr 2018

Type: Consultative, discussion and issues paper

Topics: Financial inclusion, Consumer education and protection, Credit risk, Conduct, Transparency and disclosure

Sectors: Banking, Microfinance

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

Proposed Revisions to the Regulatory Framework for Large Exposures of Singapore-incorporated Banks

MAS proposed revisions to rules governing large exposures

Monetary Authority of Singapore proposed revisions to its regulatory framework for the maximum allowable credit exposure to a single counterparty or connected group of counterparties. Proposes to tighten the capital base of the large exposure limit, apply the limit to most interbank exposures, and lower the limit on exposures to globally systemically important banks (G-SIBs), among other changes.

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

Type: Consultative, discussion and issues paper

Parent: Supervisory Framework for Measuring and Controlling Large Exposures

Topics: Credit risk, Systemically important financial institutions (SIFIs)

Sectors: Banking

Deadline for comments: Feb 2018

Prudential Standard on Securitisation

APRA standard on management of securitization risks

Australian Prudential Regulation Authority standard aims to ensure than 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 an authorized deposit-taking institution must: i) have a risk management framework covering its involvement in a securitization; ii) ensure there is clear and prominent disclosure of nature and limitations of its obligations arising from its involvement in a securitization; iii) not provide implicit support to a securitization; and iv) calculate regulatory capital for credit risk against its securitization exposures.

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

Type: Standard

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

Sectors: Banking

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

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Resources

382 records

Prudential Standard on Large Exposures

Guidelines on Management of Non-Performing and Forborne Exposures

Single-Counterparty Credit Limits for Bank Holding Companies and Foreign Banking Organizations

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

Digitally Delivered Credit

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

Addendum to the ECB Guidance to Banks on Nonperforming Loans

Proposed Revisions to the Regulatory Framework for Large Exposures of Singapore-incorporated Banks

Prudential Standard on Securitisation

Prudential Practice Guide on Securitisation

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