BCBS Discussion Paper: Regulatory treatment of accounting provisions
EBF advisor: Denisa Mularova
Publication date: 12 January 2017
The regulatory framework must ensure that the same potential losses are not covered both by capital and provisions.
Discussions on the treatment of excess provisioning should be accelerated. The revision of the treatment of accounting provisions cannot take place in blocks without considering all relevant major aspects altogether.
Provisions in excess of 12 months should be considered for capital purposes regardless of the capital method used to calculate capital.
Excesses and shortfalls in provisions should be treated symmetrically both under the standardized approach (STA) and internal ratings-based (IRB) approaches. If this symmetrical treatment is accepted, then the regulatory EL could be useful in providing a basis for such a symmetrical treatment for STA. However it needs further considerations and recalibrations to eliminate overlaps.
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