BCBS 272

From Open Risk Manual


BCBS 272 is a document published by the Basel Committee on Banking Supervision on January 2014 in the Basel III category.


Liquidity coverage ratio disclosure standards.


In January 2013, the Basel Committee's oversight body, the Group of Governors and Heads of Supervision (GHOS), agreed the final form of the Liquidity Coverage Ratio (LCR). At that time, the GHOS asked the Committee to undertake some additional work on liquidity disclosure, the use of market-based indicators of liquidity within the regulatory framework, and the interaction between the LCR and the provision of central bank facilities. The Committee has completed this work, and has published a package of material that responds to these requests.

The Committee has issued final requirements for banks' LCR-related disclosures.These requirements will improve the transparency of regulatory liquidity requirements and enhance market discipline. Consistent with the Basel III agreement, national authorities will give effect to these disclosure requirements, and banks will be required to comply with them, from the date of the first reporting period after 1 January 2015.

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