Basel II is the international framework for the assessment of international banks' capital adequacy, the second of the 'Basel Accords' issued by the Basel Committee on Banking Supervision in 2004. Basel III (issued December 2010) provides a regulatory framework targeting governance and risk management and the introduction of two global liquidity standards. The final Basel III standard was announced in December 2017 and comes in to effect in January 2022. On this page you can find articles, books and online resources providing news and analysis on these accords.
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Looks at the revised banking package of CRD VI and CRR III - they contain a large number of new requirements - the implementation of which will pose major challenges for the banking industry. In addition to the adoption of the final Basel IV regulations, other topics such as crypto assets or the consideration of ESG in banking supervisory law are addessed in this volume.
An introduction to governance for directors and executives. Chapter 14 deals with risk management with sections on: risk management and corporate governance; risk assessment; controls; risk management; Basel II; ERM framework; COSO ERM framework.
This publication looks to provide a bigger picture view of the impact and future of financial regulation in the EU. Chapter ten gives an overview of Basel II with sections on improving the reliability and safety of financial institutions and improving the control of financial institutions.
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Article discusses the Basel III 'endgame' , which became to be called Basel IV due to gruelling nature of negotiations and what developments (climate change, cryptocurrency and cybersecurity) may lead to a Basel V.
Article reports that European banks are falling short in their lobbying effort against oncoming stricter capital rules which would limit their ability to boost shareholder returns, according to people familiar with the matter.
Article reports whether Basel III rules can work as intended after the Coronavirus pandemic and whether some elements need to be rethought.
Basel II: International Convergence of Capital Measurement and Capital Standards: A Revised Framework – Comprehensive Version
The framework document published by the Bank for International Settlements (BIS) in June 2006. It compiles the June 2004 Basel II Framework, the elements of the 1988 Accord not revised during the Basel II process, the 1996 Amendment to the Capital Accord to Incorporate Market Risks and the November 2005 paper on Basel II. The document is available to download by chapter, covering the First, Second and Third Pillars.
International regulatory framework for banks (Basel III)
Information and resources on Basel III, including progress highlights and frequently asked questions.
Finalisation of Basel III reforms
BIS press release outlining the agreed reforms announced in December 2017 including final standards text. The revised standards will take effect from 1 January 2022 and will be phased in over five years.
Basel Committee on Banking Supervision
Hub of information on the Basel Committee and its work, including links to publications on the Basel II and III frameworks and a timeline of the Committee's activity.
Minimum capital requirements for market risk
BIS's revised market risk framework, designed to promote consistent implementation of the standards across jurisdictions. The revised framework comes into effect on 1 January 2019.
Basel III monitoring report
The results of the Basel Committee's latest Basel III monitoring exercise, based on 30 June 2021 data. It sets out the impact of the Basel III framework including the December 2017 finalisation of the Basel III reforms and the January 2019 finalisation of the market risk framework
BCBS documents on Basel III
Collection of publications on Basel III from the Basel Committee on Banking Supervision..
Basel III framework: the butterfly effect
Report from Deloitte summarising the evolution of the Basel III regulatory framework to the beginning of 2015.
Basel III monitoring exercise
The European Banking Agency has been monitoring and assessing the impact of Basel III on a selection of EU banks since 2011 and publishes annual monitoring reports.
Capital Requirements Directive
Information from the FCA on the EU Capital Requirements Directive, including the implementation of Basel III. Resources include rules and guidance on UK requirements for supervisory disclosure.
Prudential requirements
EU summary page with links to Capital Requirements Directive legislation in force and proposals on capital requirements.
Deferred tax implications of final Basel III rules
EY publication on the Federal Reserve's final regulations for implementation of Basel III.
Basel IV - the next generation of RWA
PWC hub, including a focus on capital requirements and a list of PWC publications and webcasts,
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