Financial Regulation and Supervision

Risk-Based Approach for the Banking Sector

This Guidance helps in the design and implementation of a risk-based approach for the banking sector, taking into account national risk assessments and the national legal and regulatory frameworks, as well as helps develop a common understanding of the risk-based approach between supervisory authorities and banks.

Principles for effective supervisory colleges

The Principles aim to promote and strengthen the operation of colleges and have been revised to reflect observations on best practice.

Point of Sale disclosure in the insurance, banking and securities sectors

The report identifies and assesses differences and gaps in regulatory approaches to point of sale (POS) disclosure for investment and savings products across the insurance, banking and securities sectors, and considers whether the approaches need to be further aligned across sectors.

Guidance on Supervisory Interaction with Financial Institutions on Risk Culture: A Framework for Assessing Risk Culture

The guidance forms a basis for supervisors and firms to promote and develop a shared understanding of the firm's risk culture and have informed conversations with the board and senior management who set the tone on culture from the top.

External audits of banks

This document describes supervisory expectations regarding audit quality and how that relates to the work of the external auditor and of the audit Committee in a bank.

Guidance for supervisors on market-based indicators of liquidity

This document has been published to assist supervisors in their evaluation of the liquidity profile of assets held by banks, and to help promote greater of consistency in High Quality Liquid Assets (HQLA) classifications across jurisdictions, for the purposes of Basel III's LCR.

Recommendations regarding the protection of client assets

This Report sets out eight Principles regarding the protection of client assets.

Guidance for systemic risk management plans

The document provides guidance to group-wide supervisors on how they would direct global systemically important insurers (G-SIIs) to develop systemic risk management plans (SRMPs).

Regulation of retail structured products

This Report sets out a toolkit outlining regulatory options that IOSCO members may find useful in their regulation of retail structured products.

Regulatory issues raised by changes in market structure

This Report identifies possible outstanding issues and risks posed by existing or developing market structures and includes recommendations to address the identified potential risks.

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