BCBS D327

Definition

BCBS D327 is a document published by the Basel Committee on Banking Supervision on July 2015 in the Leverage Ratio category.

Title

Frequently asked questions on the Basel III leverage ratio framework.

Abstract

In January 2014, the Basel Committee on Banking Supervision published the Basel III leverage ratio framework and disclosure requirements together with the public disclosure requirements applicable as of 1 January 2015. To promote consistent global implementation of those requirements, the Committee has agreed to periodically review frequently asked questions (FAQs) and publish answers along with any technical elaboration of the standards text and interpretative guidance that may be necessary.

The document published today sets out the first and second set of FAQs that relate to the Basel III leverage ratio framework. The questions and answers are grouped according to different relevant areas:

(i) criteria for the recognition of cash variation margin associated with derivative exposures;

(ii) centrally cleared client derivative exposures;

(iii) exposures and netting of securities financing transactions (SFTs);

(iv) the treatment of netting of SFTs and derivatives under a cross-product netting agreement;

(v) the exposure measure under the additional treatment for credit derivatives; and

(vi) the treatment of long settlement transactions and failed trades.

Document Profile

• Publication Date: July 2015
• Publication Type: Faqs
• Publication Status: Superseded
• Publication Category: Leverage Ratio
• Number of Pages: 8
• Keywords: Capital Adequacy, Regulatory Capital, Leverage Ratio

See Also

• BIS Website: Web Page
• PDF File: Download

Disclaimers

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