On 16 October 2026 the Basel Committee on Banking Supervision opened a consultation under its G-SIB methodology review, asking whether to write its 2022 treatment of cross-border exposures inside the European Banking Union (EBU) into chapter SCO40 of the Basel Framework. Comments are due by 14 January 2027. The consultative document runs to ten pages…
On 15 October 2026 the ECB confirmed that banks will be able to report the profit and loss templates in their 2027 FINREP submissions under either IAS 1 or IFRS 18 until the EBA’s amended implementing technical standards (ITS) start to apply, which the ECB expects from the September 2027 reference period. Within the Single…
On 12 October 2026 the European Banking Authority released the final technical package for phase 1 of EBA reporting framework 4.4, a few weeks after the September 2026 publication it had announced alongside the draft on 24 July. The package fixes the Data Point Model (DPM), the XBRL taxonomies and the validation rules for reporting…
A bank can meet the liquidity coverage ratio every month and still be unable to draw central bank cash quickly when liquidity stress starts. Closing that gap is the whole point of the Riksbank borrowing capacity test. Drawing on a buffer through a central bank facility is a live process, and a process you never…