BCBS 221

From Open Risk Manual


BCBS 221 is a document published by the Basel Committee on Banking Supervision on June 2012 in the Basel III category.


Composition of capital disclosure requirements - Rules text.


The Basel Committee on Banking Supervision has published a set of disclosure requirements on the composition of banks' capital. During the financial crisis, market participants and supervisors were hampered in their efforts to undertake detailed assessments of banks' capital positions and make cross-jurisdictional comparisons. The source of this difficulty was insufficiently detailed disclosure by banks and a lack of consistency in reporting between banks and across jurisdictions. This lack of clarity may have contributed to uncertainty during the financial crisis. The disclosure requirements aim to improve market discipline through enhancing both transparency and comparability.

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