Browse the Compendium of Standards

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Sound Practices for Banks’ Interactions with Highly Leveraged Institutions

This paper sets out sound practice standards for the management of counterparty credit risk inherent in banks’ trading and derivatives activities with highly leveraged institutions (HLIs).

Enhancing Bank Transparency

This paper discusses the role of information in effective market discipline and effective banking supervision, recommending that banks provide timely information to market participants and that supervisors focus their efforts on encouraging high-quality public disclosure at reasonable cost (September 1998).

Framework for Internal Control Systems in Banking Organisations

The paper describes the essential elements of a sound internal control system. The principles set out in the paper are intended to be of general application and supervisory authorities should use them in assessing their own supervisory methods and procedures for monitoring how banks structure their internal control systems.

International Disclosure Standards for Cross­border Offerings and Initial Listings by Foreign Issuers

These international disclosure standards reflect a consensus among securities regulators in the major capital markets as to the type of information that should be disclosed in cross-border offerings and listings of equity securities. The standards cover fundamental disclosure topics such as the description of the issuers’ business, results of operations, management and the securities it plans to offer or list.

Principles for Record Keeping,Collection of Information, Enforcement Powers and Mutual Cooperation to Improve the Enforcement of Securities and Futures Laws,

The document sets out requirements for regulators on record keeping, collection of information, enforcement powers and mutual cooperation.

Tokyo Communiqué on Supervision of Commodity Futures Markets (“Tokyo Communiqué”)

The document sets out an agreement among regulators on commodity futures markets’ oversight.

Model Memorandum of Understanding

This Memorandum of Understanding (MoU) is designed to facilitate mutual assistance and the exchange of information on insurance matters between regulatory bodies in different jurisdictions.

The Supervision of Cross-border Banking

This Report is prepared in collaboration with the Offshore Group of Banking Supervisors with respect to the implementation of the Concordat. It provides twenty-nine recommendations aimed at reducing impediments to the effective supervision of cross-border banking.

Principles of Memoranda of Understanding (MoU)

The Principles contained in this report provide a blueprint for use by securities and futures regulatory authorities in developing MoUs with their foreign counterparts. The Principles set high standards and goals to be incorporated into MOUs in a broad range of securities and futures matters.

Principles for the Supervision of Banks’ Foreign Establishments (the Concordat)

This Report sets out principles governing the supervision of banks’ foreign establishments by home and host banking supervisory authorities. It deals exclusively with their responsibilities for monitoring the prudential conduct and soundness of the business of banks’ foreign establishments (May 1983).