- Type of Publication: Letter
- Date: September 22, 2014
- Audiences: Banks / BHC / T&L / Retail Associations
On January 12, 2014, the Basel Committee on Banking Supervision (BCBS) issued its final rules on the Basel III leverage ratio framework and disclosure requirements (the BCBS LR Framework). The BCBS LR 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 (BCBS LR disclosure requirements) starting January 1, 2015.
This guideline provides clarification on the implementation of the BCBS LR disclosure requirements for all institutions and builds on OSFI’s November 2007 Advisory on Pillar 3 Disclosure Requirements.
Questions regarding this guideline should be addressed to Catherine Girouard, Capital Division by email at firstname.lastname@example.org or by telephone at (613) 991‑0604 or to Kenneth Leung, Accounting Policy Division by email at email@example.com by telephone at (416) 973‑2103.