BCBS Compendium of Documents - Volume I: Basic supervisory methods


History of the Basel Committee and its membership (March 2001) (8 pages, 33052 bytes)
  Some factual information concerning the Basle Committee's operating procedures and activities.

Core Principles for effective banking supervision (September 1997) (48 pages, 166665 bytes)
  A paper containing a comprehensive set of basic supervisory principles.

Core Principles Methodology (October 1999) (58 pages, 186895 bytes)
  Detailed guidance for assessing compliance with the Core Principles, divided into "essential criteria" and "additional criteria".

Volume One - Basic Supervisory Methods 

Chapter I : Capital adequacy and consolidation

International convergence of capital measurement and capital standards (July 1988, updated to April 1998) (26 pages, 111751 bytes)
  This is an amended version of the Basel Capital Accord of July 1988 which incorporates four subsequent changes to the Accord. These changes include (1) the eligibility of general provisions in the capital base (November 1991) (2) the definition of the OECD grouping for capital weighting purposes (July 1994), (3) the treatment of credit risk for derivatives and similar off-balance-sheet instruments (July 1994 and April 1995), and (4) risk-weighting for securities firms (April 1998).

Consolidated supervision of banks' international activities (March 1979) (2 pages, 14291 bytes)
  This paper briefly explains the rationale for consolidated supervision of banks' cross-border activities, subsequently incorporated in the Basel Capital Accord and in the Basel Concordat of May 1983.

Proposals for the inclusion of general provisions/general loan-loss reserves in capital (February 1991) (7 pages, 33024 bytes)
  This document explains the purpose of the amendment to the Capital Accord which was introduced in November 1991, and included in the updated text of the Accord.

Chapter II : Management of credit risk

Measuring and controlling large credit exposures (January 1991) (8 pages, 40478 bytes)
  This is a best practice guide for bank supervisors which analyses a number of problems related to the definition of credit risk concentration.

Management of banks' international lending (March 1982) (9 pages, 38113 bytes)
  A somewhat similar paper which considers definitional issues related to the measurement of country risk and suggests ways in which banks can effectively manage it. A final section defines the role of supervisors in monitoring banks' management of their country risk.

Sound Practices for banks' interactions with highly leveraged institutions (January 1999) (12 pages, 54722 bytes)
  A report analysing banks' interactions with highly leveraged institutions (HLIs), together with guidance on sound practices in such dealings.

Asset transfers and securitisation (September 1992) (10 pages, 42962 bytes)
  A working paper made available for information to supervisors which reviews certain aspects of asset transfers and securitisation from a supervisory perspective.

Principles for the management of credit risk (September 2000) (33 pages, 122035 bytes)
  A paper that establishes best practice guidelines for banks in their monitoring, management and control of credit risk.

Chapter III : Management of other core banking risks

Framework for internal control systems in banking organisations (September 1998) (29 pages, 114865 bytes)
  A set of thirteen principles covering an essential internal controls system that are intended to guide supervisory authorities in assessing how banks structure their internal control procedures.
Supervision of banks' foreign exchange positions (August 1980) (6 pages, 28778 bytes)
  An analysis of the risks for banks which engage in foreign exchange activities and the role of supervisory authorities in monitoring those activities.

Principles for the management of interest rate risk (September 1997) (34 pages, 132329 bytes)
  A paper setting out twelve principles which the Basel Committee recommends supervisors use in evaluating the adequacy of banks' management of interest rate risk.

The management of banks' off-balance-sheet exposures (March 1986) (22 pages, 90968 bytes)
  A supervisory perspective of the risks incurred by banks in their off-balance-sheet activities.

Risks in computer and telecommunication systems (July 1989) (7 pages, 29986 bytes)
  An analysis of the risks for banks which arise in computer and telecommunications systems.

Prevention of criminal use of the banking system for the purpose of money-laundering (December 1988) (5 pages, 19645 bytes)
  A statement of principles for banks designed to reduce the risk of their becoming associated with criminals or being used as a channel for money-laundering.

Enhancing corporate governance for banking organisations (September 1999) (9 pages, 40992 bytes)
  A paper which draws on supervisory experience with corporate governance problems at banking organisations and suggests the types of practices that could help to avoid such problems.

Sound practices for managing liquidity in banking organisations (February 2000) (25 pages, 97851 bytes)
  A set of fourteen principles providing guidance to banks and supervisors for the establishment and assessment of effective liquidity management processes.

Best practices for credit risk disclosure (September 2000) (23 pages, 82456 bytes)
  A document that aims to promote effective transparency of banks' credit risk profiles by providing banks with guidance on credit risk disclosures and discussing supervisory information needs.

Supervisory guidance for management of settlement risk in foreign exchange transactions (September 2000) (26 pages, 92476 bytes)
  A paper setting out guidelines for supervisors on ensuring sound management by banks of foreign exchange settlement risk.

Chapter IV : Transparency and accounting

Enhancing bank transparency (September 1998) (25 pages, 103410 bytes)
  Guidelines for banks and supervisors on public disclosure in banks' financial reports, designed to proactively encourage improvements in disclosure standards.

Sound practices for loan accounting and disclosure (July 1999) (36 pages, 165024 bytes)
  A document that provides guidance to banks and banking supervisors on recognition and measurement of loans, establishment of loan loss allowances, credit risk disclosure and related matters.

[ Preface ]
[ Volume I: Basic supervisory methods ]
[ Volume II: Advanced supervisory methods ]
[ Volume III: International supervisory issues ]
[ Committee documents not included in this Compendium ]