From Open Risk Manual


BCBS 9 is a document published by the Basel Committee on Banking Supervision on November 1991 in the Basel I category.


Amendment of the Basel capital accord in respect of inclusion of general provisions/general loan-loss reserves in capital.


This document redefines the criteria for the inclusion of general provisions (known in some countries as general loan-loss reserves) in bank capital under the terms of the Basle Capital Accord of July 1988. The purpose is to define general provisions with greater precision so as to ensure greater consistency in the extent to which unidentified provisions are included in capital and in the extent to which elements designed to provide against identified deterioration in the role of particular assets are excluded. At the same time, the caps on the inclusion of general provisions in tier 2 capital are lifted. The amendment was designed to take effect at the latest by end-1993.

Document Profile

See Also


For definitive information on regulatory matters always consult primary sources, especially where it concerns legally binding rules and regulations.

The above regulatory document abstract is quoted verbatim in this Open Risk Manual entry and provided free of charge for the convenience of all internet users. There is no explicit or implicit endorsement of this web service by the Bank of International Settlements. The copyright of the included material rests with the original authors (Links to the original texts are duly provided).