Basel Committee overhauls leverage ratio to tackle ‘window dressing’

The Bank for International Settlements, Basel
The BIS, home to the Basel Committee on Banking Supervision
Photo: Ulrich Roth

The Basel Committee on Banking Supervision has overhauled its disclosure requirements for the leverage ratio, in a bid to prevent a quarter-end rush by banks to pump up their figures.

The new rules, published on June 26, supplement the existing quarter-end disclosures with data on daily average values of securities financing transactions (SFTs). Comparing the two figures should allow market participants to better gauge banks’ actual leverage, the BCBS says.

The committee also said it would

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