From Open Risk Manual


BCBS 0 D is a document published by the Basel Committee on Banking Supervision on November 1979 in the Cross-Border Issues category.


Treatment of minority participations in the consolidation of banks' balance sheets.


In October 1978 the Committee on Banking Regulations and Supervisory Practices submitted a report to the Governors of the Group of Ten countries and Switzerland on the consolidation of banks' balance sheets as a method of supervising bank solvency. While concluding that the capital adequacy and risk exposure of banks and their affiliates can most satisfactorily be monitored on the basis of consolidation of risk assets, the paper mentioned a number of operational difficulties in stipulating which interests should be consolidated and in what proportion. Attention was drawn to the treatment of less than wholly-owned interests and it was stated that the question was on the future agenda of the Committee. The purpose of this note is to summarise the points of agreement that emerged from the subsequent discussion as well as those areas where there are differences of opinion.

Document Profile

  • Publication Date: November 1979
  • Publication Type: Other
  • Publication Status: Superseded
  • Publication Category: Cross-Border Issues
  • Number of Pages: 3
  • Keywords: Definition Of Capital

See Also


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