Industry response

Regulatory treatment of accounting provisions, inc. interim and transitional arrangements

BSA responses to Basel DP 385 and CP 386
We responded to a pair of Basel papers prompted by ECL provisioning under IFRS 9.The discussion paper  DP 385 looks at revising the future regulatory capital treatment of accounting provisions - read the BSA response here. The consultative paper CP 386 looks at interim and transitional arrangements ahead of any eventual new treatment flowing from the DP - read the BSA response here.


Jeremy Palmer

Head of Financial Policy