Basel Committee finalises G-SIB reporting changes

The Basel Committee on Banking Supervision announced final amendments to its global systemically important bank framework on 16 October 2026. The changes address temporary balance-sheet adjustments around reporting dates that can reduce a bank’s measured systemic footprint without reflecting its activity throughout the year.

The revised standard requires stock indicators used in G-SIB assessment to be reported and disclosed using averages over the reporting year, replacing year-end values. Implementation is scheduled for 1 January 2030, allowing time to establish reporting processes. The committee also raised the reporting and disclosure threshold from EUR 200 billion to EUR 350 billion in leverage-ratio exposure, with that change applying from 2027.

Separately, the committee opened consultation on incorporating its treatment of cross-border exposures within the European Banking Union into the assessment methodology. The deadline for responses is 14 January 2027. That consultation is distinct from the averaging amendments already finalised in the same announcement.

Source: Basel Committee/BIS release, published 16 October 2026; verified 9 November 2026.