Archives - Credit Risk

• 18 December 2015 Guidance on credit risk and accounting for expected credit losses

  This document sets out supervisory guidance on sound credit risk practices associated with the implementation and ongoing application of expected credit loss (ECL) accounting frameworks.

  Content Type(s): Compendium Source(s): BCBS Policy Area(s): Financial Regulation and Supervision Topic(s): Accounting and Auditing, Credit Risk, Prudential Supervision and Oversight

• 2 June 2015 Developments in credit risk management across sectors: current practices and recommendations

  The report provides insight into the current supervisory framework around credit risk, the state of credit risk management at firms and implications for the supervisory and regulatory treatments of credit risk.

  Content Type(s): Compendium Source(s): JF Policy Area(s): Financial Regulation and Supervision Topic(s): Credit Risk, Prudential Supervision and Oversight, Risk Management

• 31 March 2014 The standardised approach for measuring counterparty credit risk exposures

  This standard provides a comprehensive, non-modelled approach for measuring counterparty credit risk associated with OTC derivatives, exchange-traded derivatives, and long settlement transactions.

  Content Type(s): Compendium Source(s): BCBS Policy Area(s): Financial Regulation and Supervision Topic(s): Basel I/II/III, Credit Risk, Risk Management

• 9 January 2013 Principles for effective data aggregation and risk reporting

  This paper presents a set of principles to strengthen banks' risk data aggregation capabilities and internal risk reporting practices (the Principles). In turn, effective implementation of the Principles is expected to enhance risk management and decision-making processes at banks.

  Content Type(s): Compendium Source(s): BCBS Policy Area(s): Financial Regulation and Supervision Topic(s): Credit Risk, Governance, Market Risk, Operational Risk, Risk Management, Transparency and Disclosure

• 25 July 2012 Capitalisation for bank exposures to central counterparties

  The Committee's framework for capitalising exposures to CCPs builds on the new CPSS-IOSCO Principles for Financial Market Infrastructures (PFMIs), which are designed to enhance the robustness of the essential infrastructure - including CCPs - supporting global financial markets.

  Content Type(s): Compendium Source(s): BCBS Policy Area(s): Financial Regulation and Supervision Topic(s): Basel I/II/III, Credit Risk, Risk Management

• 1 June 2011 Basel III: A global regulatory framework for more resilient banks and banking systems (revised version)

  This document presents the details of the Basel III Framework, which covers both microprudential and macroprudential elements. The Framework sets out higher and better-quality capital, better risk coverage, the introduction of a leverage ratio as a backstop to the risk-based requirement and measures to promote the build up of capital that can be drawn down in periods of stress.

  Content Type(s): Compendium Source(s): BCBS Policy Area(s): Financial Regulation and Supervision Topic(s): Basel I/II/III, Credit Risk, Liquidity and Funding, Market Risk, Risk Management

• 1 December 2010 Sound practices for backtesting counterparty credit risk models - final document

  This guidance sets out supervisory expectations as well as recommendations to strengthen the backtesting of internal assessments of counterparty credit risk exposures.

  Content Type(s): Compendium Source(s): BCBS Policy Area(s): Financial Regulation and Supervision Topic(s): Credit Risk, Risk Management

• 27 September 2000 Best Practices for Credit Risk Disclosure

  This paper provides guidance on best practices for public disclosure of credit risk in banking institutions. The objective is to encourage banks to provide market participants and the public with the information they need to make meaningful assessments of a bank's credit risk profile.

  Content Type(s): Compendium Source(s): BCBS Policy Area(s): Financial Regulation and Supervision Topic(s): Credit Risk, Risk Management, Transparency and Disclosure

• 1 September 2000 Principles for the Management of Credit Risk

  This paper provides guidance on credit risk in all types of banking activities, including lending, trading, investments, liquidity/funding management and asset management (September 2000).

  Content Type(s): Compendium Source(s): BCBS Policy Area(s): Financial Regulation and Supervision Topic(s): Credit Risk, Risk Management

• 1 October 1999 Recommendations for Public Disclosure of Trading and Derivatives Activities of Banks and Securities Firms

  This paper provides updated guidance to banks and securities firms on public disclosures in the trading and derivatives activities areas.

  Content Type(s): Compendium Source(s): BCBS, IOSCO Policy Area(s): Financial Regulation and Supervision Topic(s): Credit Risk, Market Regulation, Market Risk, Risk Management, Transparency and Disclosure