Basel Committee prepares crackdown on bank ‘window dressing’

Study says lenders have obscured their true systemic importance at reporting dates

The Bank for International Settlements, Basel
Photo: Ulrich Roth

The Basel Committee on Banking Supervision is proposing reforms to its framework for global systemically important banks (G-Sibs) after finding evidence of “window dressing”.

The committee said banks were making sizeable adjustments to their positions, particularly in derivatives, around the year-end – the moment data is collected to assess lenders’ systemic importance.

Research by the committee finds window dressing by G-Sibs accounts for around half of the observed year-end contractions in

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact or view our subscription options here:

You are currently unable to copy this content. Please contact to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to Central Banking? View our subscription options

Register for Central Banking

All fields are mandatory unless otherwise highlighted

This address will be used to create your account

You need to sign in to use this feature. If you don’t have a Central Banking account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account