Archives - BCBS - Basel Committee on Banking Supervision
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2 April 2009 Joint FSF-BCBS Working Group on Bank Capital Issues - Reducing procyclicality arising from the bank capital framework
This note sets out recommendations to address the potential procyclicality of the regulatory capital framework for internationally active banks. Some of these recommendations are focused on mitigating the cyclicality of the minimum capital requirement, while maintaining an appropriate degree of risk sensitivity. Other measures are intended to introduce countercyclical elements into the framework. The recommendations […] -
1 April 2009 Supervisory guidance for assessing banks' financial instrument fair value practices
The principles in this document promote strong governance processes around valuations; the use of reliable inputs and diverse information sources; the articulation and communication of valuation uncertainty to internal and external stakeholders; the allocation of sufficient banking and supervisory resources to the valuation process; independent verification and validation processes; consistency in valuation practices for risk management and reporting purposes, where possible; and strong supervisory oversight around bank valuation practices.