Financial Regulation and Supervision

Consolidated Basel Framework – risk based capital requirements (RBC)

This standard describes the framework for risk-based capital requirements.

Consolidated Basel Framework – calculation of RWA for credit risk (CRE)

This standard describes how to calculate capital requirements for credit risk.
Last updated: December 2022

Recommendations for a framework assessing leverage in investment funds

Drawing on established national and regional regimes for measuring, collecting and analysing information related to leverage in funds, IOSCO has developed a two-step framework – the “Leverage Framework' – to facilitate more meaningful monitoring of leverage in funds for financial stability purposes in a consistent manner across jurisdictions.

Guiding principles for the operationalisation of a sectoral countercyclical capital buffer

These guiding principles are intended to support the implementation of a sectoral countercyclical capital buffer on a consistent basis across jurisdictions.

Insurance Core Principles, Standards, Guidance and Assessment Methodology

The IAIS has issued the Insurance Core Principles (ICPs) as the globally accepted framework for insurance supervision. The ICPs seek to encourage the maintenance of consistently high supervisory standards in IAIS member jurisdictions. A sound supervisory system is necessary for the protection of policyholders and promoting the stability of the financial system and should address the broad set of risks within, and posed by, the insurance sector.

Application Paper on Recovery Planning

The Application Paper on Recovery Planning provides guidance with respect to supervisory material related to recovery planning in the Insurance Core Principles (ICPs) and the Common Framework for the Supervision of Internationally Active Insurance Groups (ComFrame). In particular, it is related to the material in ICP 16.15 and ComFrame 16.15.a and 16.15.b (ICP 16 Enterprise Risk Management for Solvency Purposes), and is also relevant to supervisory cooperation and coordination arrangements set out in ICP 23 (The Group-wide Supervisor) and ICP 25 (Supervisory Cooperation and Coordination).

Holistic Framework for the assessment and mitigation of systemic risk in the insurance sector (“Holistic Framework“)

In November 2019, the IAIS adopted the holistic framework for the assessment and mitigation of systemic risk in the insurance sector (“holistic framework'), for implementation from the beginning of 2020. The holistic framework is an integrated set of supervisory policy measures, a Global Monitoring Exercise, and implementation assessment activities.

Common Framework for the Supervision of Internationally Active Insurance Groups

The Common Framework for the Supervision of Internationally Active Insurance Groups (ComFrame) establishes supervisory standards and guidance focusing on the effective group-wide supervision of Internationally Active Insurance Groups (IAIGs). ComFrame is a comprehensive and outcome-focused framework aimed at facilitating effective group-wide supervision of IAIGs, by providing qualitative and (in a future phase) quantitative supervisory minimum requirements tailored to the international activity and size of IAIGs.

Best Practices on Beneficial Ownership for Legal Persons

The best practices paper contains cases and examples from across the global network of FATF and FATF-Style regional bodies' members to help countries better implement requirements on transparency regarding beneficial ownership of companies, foundations, associations and other types of legal persons, and prevent their abuse for financial crimes and terrorism.

Supervisory guidelines on the integration of ESG factors in the investment and risk management of pension funds

This document contains a set of guidelines on the integration of ESG factors in the area of supervision of pension fund investment and risk management to assist regulators, supervisors and other entities involved in pension funds supervision.

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