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    OSFI Revises Guideline on Basel III Leverage Ratio Disclosures

    December 20, 2017

    OSFI revised Guideline D-12 on public disclosure requirements related to the Basel III leverage ratio. The guideline provides clarification on the implementation of the BCBS leverage ratio framework and disclosure requirements for all institutions and builds on the April 2017 Pillar 3 Disclosure Requirements guideline of OSFI.

    The Pillar 3 Disclosure Requirements guideline sets out OSFI’s expectations for domestic systemically important banks (D-SIBs) on the domestic implementation of the Revised Pillar 3 Disclosure Requirements, issued by the BCBS. BCBS had issued its final rules on the Basel III leverage ratio framework and disclosure requirements on January 12, 2014. This framework introduces a simple, transparent, non-risk based leverage ratio to act as a credible supplementary measure to the risk-based capital requirements and includes public disclosure requirements. 

     

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    Effective Date: January 01, 2018

    Keywords: Americas, Canada, Banking, Disclosure Requirements, Pillar 3, Basel III, D-SIB, Leverage Ratio, Reporting, OSFI

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