Basel Committee Tightens G‑SIB Reporting to Curb Window‑Dressing, Raises Threshold to €350 bn
Current overview (not historical)
The Basel Committee has finalized a revised G‑SIB framework that requires banks to report their systemic‑importance scores based on the average value over the reporting year rather than the year‑end figure, a change aimed at reducing window‑dressing practices. The new rules will take effect in January 2030, with the G‑SIB reporting and disclosure threshold being raised from €200 bn to €350 bn starting in 2027. In addition, the Committee is consulting on incorporating the European Banking Union’s cross‑border exposure handling into the G‑SIB methodology. Comments on this proposal are invited until 14 January 2027.
Written with AI from the reporting · updated 10/16/2026
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- 1Unclassified fact stationOct 16, 17:58single sourcereport-time onlyrevised
巴塞尔委员会最终确定解决 G-SIB 框架中“窗 dressing”行为的措施并咨询 G-SIB 方法论审查
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- BIS · Press ReleasesFirst-party sourceRelated fact: single sourceFact occurrence time unverifiedSource report revisedBasel Committee finalizes measures to curb window-dressing in G-SIB framework
Report first recorded Oct 16, 17:58
The Basel Committee published amendments requiring banks to report G-SIB score indicators based on average values over the reporting year, instead of year-end values, to address unacceptable 'window-dressing' behavior. This revised standard will be implemented by January 1, 2030. Additionally, the G-SIB reporting and disclosure threshold for leverage ratio exposure measure will increase from EUR 200 billion to EUR 350 billion starting in 2027. The Committee is also consulting on incorporating the treatment of cross-border exposures within the European Banking Union (EBU) into the G-SIB methodology, with comments due by January 14, 2027.
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