Regulatory
Basel finalises G-SIB window-dressing fixes; raises threshold to EUR 350 bn
17 October 2026 · BIS
The Basel Committee has finalised amendments requiring G-SIB indicators to be reported and disclosed as reporting-year averages instead of year-end values, and raised the G-SIB reporting threshold, while consulting on the EBU cross-border exposures treatment.
Points to Remember
- G-SIB stock indicators must use reporting-year average values, not year-end values.
- Revised averaging standard to be implemented by 1 January 2030.
- G-SIB reporting and disclosure threshold increased from EUR 200 billion to EUR 350 billion in leverage ratio exposure measure, effective from 2027.
- Consultation on incorporating EBU cross-border exposure treatment into the G-SIB methodology; comments due by 14 January 2027.
- Window-dressing described as unacceptable as it undermines policy objectives and risks financial market disruption.
Why it matters
If you deal with cross-border exposures of large banks, this signals a global shift to average-based systemic-risk reporting, so relevant data systems and disclosures may need rework before 2030.
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