Compendium

Guidance on the estimation of loss given default (Reference to Paragraph 468 of the Basel II framework)

This document provides further clarification surrounding the quantification of loss-given-default (LGD) parameters used for Pillar 1 capital calculations.This guidance is not intended to amend the Revised Basel II Framework Document issued in June 2004 or to introduce any new rules.

Central bank oversight of payment and settlement systems

This document describes central banks' oversight practices concerning payment and settlement systems and set out principles for effective oversight.

Compliance and the compliance function in banks

This document provides basic guidance for banks and sets out banking supervisors' views on compliance in banking organisations.

Outsourcing in Financial Services

This document presents a set of principles to assist firms and regulators in considering their outsourcing activities

Principles on Client Identification and Beneficial Ownership for the Securities Industry

These Principles are formulated in relation to client identification and beneficial ownership for the securities industry. The Client Due Diligence (CDD) process is a key component of securities regulatory requirements intended to achieve the principal objectives of securities regulation, the protection of investors; ensuring that markets are fair, efficient and transparent; and the prevention of the illegal use of the securities industry.

Securities Activity on the Internet

These reports (issued in October 2003, Jun 2001 and Sep 1998) examine and provide guidance on issues relating to the impact of the Internet on securities regulation. They identify those Internet issues that should be addressed by each jurisdiction and provide guidelines on how to approach those issues.

Statement of Principles for Addressing Sell-Side Securities Analyst Conflicts of Interest

This document sets out principles that are intended to address key issues regarding analyst conflicts of interest.

IOSCO Statement Of Principles Regarding The Activities Of Credit Rating Agencies

This document sets out principles for the activities of credit rating agencies (CRAs).

High-level principles for the cross-border implementation of the New Accord

This document sets out 6 principles that should apply in fostering closer practical cooperation between supervisors so as to implement the New Accord as effectively and efficiently as possible.

Management and supervision of cross-border electronic banking activities

This document expresses supervisory expectations and guidance as to banks carrying out cross-border electronic banking activities, as well as to their home and host supervisors.

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