Archives - Institutional and Market Infrastructure

• 4 December 2015 International Standards on Auditing (ISA)

  International Standards on Auditing (ISAs) are professional standards that deal with the independent auditor's responsibilities when conducting an audit of financial statements. ISAs contain objectives and requirements together with application and other explanatory material.

  Content Type(s): Compendium Source(s): IAASB Policy Area(s): Institutional and Market Infrastructure Topic(s): Accounting and Auditing

• 9 November 2015 Total Loss-Absorbing Capacity (TLAC) Principles and Term Sheet

  The objective of this standard is to ensure that global systemically important banks (G-SIBs) have the loss-absorbing and recapitalisation capacity necessary to help ensure that, in and immediately following a resolution, critical functions can be continued without taxpayers’ funds (public funds) or financial stability being put at risk.

  Content Type(s): Compendium Source(s): FSB Policy Area(s): Institutional and Market Infrastructure Topic(s): Basel I/II/III, Resolution/Crisis Management/Safety Nets

• 3 November 2015 Guidance on Cooperation and Information Sharing with Host Authorities of Jurisdictions where a G-SIFI has a Systemic Presence that are Not Represented on its CMG

  The Guidance should assist jurisdictions in developing appropriate arrangements for ongoing communication, cooperation and information sharing with the relevant authorities in host jurisdictions that are not represented on Crisis Management Groups (CMGs).

  Content Type(s): Compendium Source(s): FSB Policy Area(s): Institutional and Market Infrastructure Topic(s): Cooperation among Authorities, Resolution/Crisis Management/Safety Nets

• 3 November 2015 Principles for Cross-border Effectiveness of Resolution Actions

  The Principles should assist jurisdictions in developing statutory frameworks and legal processes to enable prompt effect to be given to foreign resolution actions.

  Content Type(s): Compendium Source(s): FSB Policy Area(s): Institutional and Market Infrastructure Topic(s): Cooperation among Authorities, Legal Framework, Resolution/Crisis Management/Safety Nets

• 5 September 2015 G20/OECD Principles of Corporate Governance

  The Principles are intended to assist in the evaluation and improvement of the legal, institutional and regulatory framework that influences corporate governance, and also provide guidance for stock exchanges, investors, corporations and others that have a role in developing good corporate governance.

  Content Type(s): Compendium Source(s): OECD Policy Area(s): Institutional and Market Infrastructure Topic(s): Governance

• 1 June 2015 Enhanced guidance for effective deposit insurance systems – Multiple deposit insurance organizations

  This paper surveys countries with more than one deposit insurance organisation and provides the enhanced guidance for countries with multiple deposit insurance organizations as requested by the Financial Stability Board (FSB) Thematic Review on Deposit Insurance Systems: Peer Review Report.

  Content Type(s): Compendium Source(s): IADI Policy Area(s): Institutional and Market Infrastructure Topic(s): Cooperation among Authorities, Resolution/Crisis Management/Safety Nets

• 1 June 2015 Enhanced guidance for effective deposit insurance systems – Ex-ante funding

  This paper examines ex-ante funding and suggests additional guidance for effective deposit insurance practice as requested by the Financial Stability Board (FSB) Thematic Review on Deposit Insurance Systems: Peer Review Report.

  Content Type(s): Compendium Source(s): IADI Policy Area(s): Institutional and Market Infrastructure Topic(s): Resolution/Crisis Management/Safety Nets

• 1 March 2015 Dealing with parties at fault in a bank failure and fraud in deposit insurance

  This paper examines existing international approaches and practices in the area of dealing with parties at fault in a bank failure and fraud in deposit insurance, considering various aspects of investigating and prosecuting actions and omissions that contributed to bank losses and failures.

  Content Type(s): Compendium Source(s): IADI Policy Area(s): Institutional and Market Infrastructure Topic(s): Resolution/Crisis Management/Safety Nets

• 26 February 2015 Public quantitative disclosure standards for central counterparties

  This document sets out the quantitative data that central counterparties (CCPs) should publish.

  Content Type(s): Compendium Source(s): CPMI, IOSCO Policy Area(s): Institutional and Market Infrastructure Topic(s): Market Regulation, Transparency and Disclosure

• 1 November 2014 IADI Core Principles for Effective Deposit Insurance Systems

  This standard serves as a benchmark for jurisdictions to assess the quality of their deposit insurance systems and for identifying gaps in their deposit insurance practices and measures to address them. It may also be used by the IMF and World Bank in the context of the Financial Sector Assessment Program (FSAP) to assess the effectiveness of jurisdictions deposit insurance systems and practices.

  Content Type(s): Compendium Source(s): IADI Policy Area(s): Institutional and Market Infrastructure Topic(s): Resolution/Crisis Management/Safety Nets