The Basel Committee on Banking Supervision has published a consultation on potential measures to address window-dressing behaviour in the context of the framework for global systemically important banks (G-SIBs). Potential revisions would require banks to report and disclose the indicators used to calculate G-SIB scores based on average values over the reporting year, rather than year-end values. The Committee invites comments on the consultation by 7 June 2024.
This information was gathered from the Bank for International Settlements