Sovrient Basel Framework Structural Twin v1.0
Source-bound structural representation of the BIS/BCBS Basel Framework current standards, chapters, paragraph identifiers, and source API byte witnesses as captured on 2026-05-11.
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Core Principles for effective banking supervision
Banking, securities and other financial subsidiaries
Process for incorporating supervisory judgment
Substitutability / financial institution infrastructure
Principle 5: assessing the impact of a D-SIB’s failure
Principle 6: regular assessment of systemic importance
Principle 7: transparency on the methodology
Principles 1 and 2: assessment methodologies
Principles 3 and 4: reference system and scope of assessment
Principles on the D-SIB assessment methodology
Add-on for infrastructure risk for Group 1 cryptoassets
Bank risk management and supervisory review
Banking/trading book boundary, use of internal models and accounting classification
Minimum capital requirements for Counterparty Credit risk (CCR)
Minimum capital requirements for Credit Valuation Adjustment (CVA) risk
Minimum capital requirements for credit and market risk for Group 2 cryptoassets
Minimum capital requirements for credit risk for Group 1 cryptoassets
Minimum capital requirements for market risk for Group 1 cryptoassets
Minimum capital requirements for operational risk
Minority interest (ie non-controlling interest) and other capital issued out of consolidated subsidiaries that is held by third parties
Cumulative gains and losses due to changes in own credit risk on fair valued liabilities
Defined benefit pension fund assets and liabilities
Gain on sale related to securitisation transactions
Goodwill and other intangibles (except mortgage servicing rights)
Investments in own shares (treasury stock), own other capital instruments or own other TLAC liabilities
Investments in the capital or other TLAC liabilities of banking, financial and insurance entities that are outside the scope of regulatory consolidation and where the bank does not own more than 10% of the issued common share capital of the entity
Reciprocal cross-holdings in the capital or other TLAC liabilities of banking, financial and insurance entities
Shortfall of the stock of provisions to expected losses
Significant investments in the capital or other TLAC liabilities of banking, financial and insurance entities that are outside the scope of regulatory consolidation
Adjustment to the current valuation of less liquid positions for regulatory capital purposes
Transitional arrangements for certain capital instruments
Transitional arrangements for expected credit loss accounting
Flowcharts illustrating transitional arrangements
Calculation of minimum risk-based capital requirements
Minimum standards and use of internal models
Boundary between the banking book and the trading book
Restrictions on moving instruments between the regulatory books
Standards for assigning instruments to the regulatory books
Extension of the capital conservation buffer
Frequency of calculation of the countercyclical buffer requirements
National countercyclical buffer requirements
Higher loss absorbency for domestic systemically important banks
Higher loss absorbency requirement for G-SIBs
Principle 1: documenting methodologies for calibration
Principle 2: calibration commensurate with systemic importance
Principle 3: consistency between application of G-SIB and D-SIB frameworks
Principle 5: higher loss absorbency requirement met with Common Equity Tier 1 and additional requirements and policy measures to address the risks posed by a D-SIB
Standardised approach: individual exposures
Exposures that give rise to counterparty credit risk
Exposures to multilateral development banks (MDBs)
Exposures to non-central government public sector entities (PSEs)
Exposures to securities firms and other financial institutions
Risk weight multiplier to certain exposures with currency mismatch
Subordinated debt, equity and other capital instruments
Standardised approach: use of external ratings
Implementation considerations in jurisdictions that allow use of external ratings for regulatory purposes
Recognition of external ratings by national supervisors
Standardised approach: credit risk mitigation
Overview of credit risk mitigation techniques
IRB approach: overview and asset class definitions
Adoption of the IRB approach for asset classes
Definition of eligible purchased receivables
Explanation of the risk-weight functions
Risk-weighted assets for corporate, sovereign and bank exposures that are not in default
Risk-weighted assets for exposures that are in default
Risk-weighted assets for retail exposures that are not in default
Risk components for corporate, sovereign and bank exposures
IRB approach: supervisory slotting approach for specialised lending
Expected loss for specialised lending (SL) exposures subject to the supervisory slotting criteria
Risk weights for specialised lending (HVCRE)
Risk weights for specialised lending (PF, OF, CF and IPRE)
Supervisory slotting criteria for specialised lending
IRB approach: RWA for purchased receivables
Treatment of purchase price discounts for receivables
IRB approach: treatment of expected losses and provisions
IRB approach: minimum requirements to use IRB approach
Section 10: requirements for recognition of leasing
Section 1: composition of minimum requirements
Section 2: compliance with minimum requirements
Section 4: risk rating system operations
Section 5: corporate governance and oversight
Section 8: validation of internal estimates
Section 9: supervisory LGD and EAD estimates
Additional requirement for Criterion B12
Additional requirement for Criterion C16
Calculation of capital requirements and risk-weighted assets
Criterion A1: Nature of assets (conduit level)
Criterion A1: Nature of assets (transaction level)
Criterion A2: Asset performance history (conduit level)
Criterion A2: Asset performance history (transaction level)
Criterion A3: Asset performance history (conduit level)
Criterion A3: Asset performance history (transaction level)
Criterion A4: Consistency of underwriting
Criterion A4: Consistency of underwriting (conduit level)
Criterion A4: Consistency of underwriting (transaction level)
Criterion A5: Asset selection and transfer
Criterion A5: Asset selection and transfer (conduit level)
Criterion A5: Asset selection and transfer (transaction level)
Criterion A6: Initial and ongoing data (conduit level)
Criterion A6: Initial and ongoing data (transaction level)
Criterion B10: Payment priorities and observability (conduit level)
Criterion B10: Payment priorities and observability (transaction level)
Criterion B10: Voting and enforcement rights
Criterion B11: Documentation disclosure and legal review
Criterion B11: Voting and enforcement rights (conduit level)
Criterion B11: Voting and enforcement rights (transaction level)
Criterion B12: Documentation, disclosure and legal review (conduit level only)
Criterion B13: Alignment of interest (conduit level only)
Criterion B14: Cap on maturity transformation (conduit level only)
Criterion B7: Full support (conduit level only)
Criterion B8: Currency and interest rate asset and liability mismatches
Criterion B8: Redemption cash flow (transaction level only)
Criterion B9: Currency and interest rate asset and liability mismatches (conduit level)
Criterion B9: Currency and interest rate asset and liability mismatches (transaction level)
Criterion B9: Payment priorities and observability
Criterion C13: Fiduciary and contractual responsibilities
Criterion C14: Transparency to investors
Criterion C15: Financial institution (conduit level only)
Criterion C16: Fiduciary and contractual responsibilities (conduit level)
Criterion C16: Fiduciary and contractual responsibilities (transaction level)
Criterion C17: Transparency to investors (conduit level)
Criterion C17: Transparency to investors (transaction level)
Criterion D15: Credit risk of underlying exposures
Criterion D18: Credit risk of underlying exposures (transaction level only)
Criterion D19: Granularity of the pool (conduit level only)
Operational requirements for the recognition of risk transference
Scope and definitions of transactions covered under the securitisation framework
Simple, transparent and comparable securitisations: scope of and conditions for alternative treatment
Simple, transparent and comparable short-term securitisations: criteria for regulatory capital purposes
Simple, transparent and comparable term securitisations: criteria for regulatory capital purposes
Treatment of credit risk mitigation for securitisation exposures
Alternative capital treatment for term STC securitisations and short-term STC securitisations meeting the STC criteria for capital purposes
Securitisation: External-ratings-based approach (SEC-ERBA)
External-ratings-based approach (SEC-ERBA)
Operational requirements for inferred ratings
Operational requirements for use of external credit assessments
Securitisation: Internal assessment approach (SEC-IAA)
Securitisation: Internal-ratings-based approach
Alternative capital treatment for term securitisations and short-term securitisations meeting the STC criteria for capital purposes
Definition of attachment point (A), detachment point (D) and supervisory parameter (p)
Internal ratings-based approach (SEC-IRBA)
Counterparty credit risk definitions and terminology
Netting sets, hedging sets, and related terms
Counterparty credit risk definition and explanation
Methods to calculate CCR risk-weighted assets
Methods to calculate counterparty credit risk exposure
Minimum haircut floors for securities financing transactions (SFTs)
Scope of counterparty credit risk charge
Standardised approach to counterparty credit risk
Allocation of derivative transactions to one or more asset classes
General steps for calculating the PFE add-on for each asset class
Incorporating NICA into replacement cost
Multiplier (recognition of excess collateral and negative mark-to-market )
Replacement Cost and Net Independent Collateral Amount
Time period parameters: M{{i}}, E{{i}}, S{{i}} and T{{i}}
Trade-level adjusted notional (for trade i): d{{i}}
Treatment of collateral taken outside of netting sets
Treatment of multiple margin agreements and multiple netting sets
Internal models method for counterparty credit risk
Approval to adopt an internal models method to estimate EAD
Exposure amount or EAD under the internal models method
Capital requirements for bank exposures to central counterparties
Exposures to Qualifying CCPs : trade exposures
Counterparty credit risk in the trading book
Minimum haircut floors for securities financing transactions
Application of the LTA and MBA to banks using the IRB approach
Exclusions to the look-through, mandate-based and the fall-back approaches
Treatment of funds that invest in other funds
Capital treatment of unsettled transactions and failed trades
Capital requirements for DvP transactions
Capital requirements for non-DvP transactions (free deliveries)
Phase-in for standardised approach treatment of equity exposures
Phase-in for the removal of the internal ratings-based approach for equity exposures
Calculation of risk-weighted assets using the MBA
Effect of standard margin agreements on the calculation of replacement cost with SA-CCR
Equity investments in funds: calculation of risk-weighted assets using the look-through approach
Illustrative examples for recognition of dilution risk when applying SEC-IRBA to securitisation exposures
Illustrative examples of the application of the SA-CCR to sample portfolios
Illustrative risk weights calculated under the IRB approach to credit risk
Terminology for credit valuation adjustment risk
Terminology for hedging and diversification
Terminology for internal model validation
Terminology for market risk capital requirement calculations
Terminology for risk factor eligibility and modellability
Definitions and application of market risk
Standardised approach: general provisions and structure
Definition of correlation trading portfolio
Standardised approach: sensitivities-based method
Instruments subject to each component of the sensitivities-based method
Main concepts of the sensitivities-based method
Process to calculate the capital requirement under the sensitivities-based method
Sensitivities-based method: definition of curvature risk buckets, risk weights and correlations
Sensitivities-based method: definition of delta risk buckets, risk weights and correlations
Sensitivities-based method: definition of vega risk buckets, risk weights and correlations
Sensitivities-based method: risk factor and sensitivity definitions
Standardised approach: default risk capital requirement
Default risk capital requirement for non-securitisations
Default risk capital requirement for securitisations (CTP)
Default risk capital requirement for securitisations (non-CTP)
Instruments subject to the default risk capital requirement
Main concepts of default risk capital requirements
Standardised approach: residual risk add-on
Instruments subject to the residual risk add-on
Internal models approach: general provisions
Internal models approach: model requirements
Internal models approach: backtesting and P&L attribution test requirements
Internal models approach: capital requirements calculation
Calculation of capital requirement for model-ineligible trading desks
Calculation of capital requirement for modellable risk factors
Calculation of capital requirement for non-modellable risk factors
Calculation of default risk capital requirement
Risk-weighted assets and capital requirements
Basic approach for credit valuation adjustment risk
Standardised approach for credit valuation adjustment risk
Guidance on use of the internal models approach
Examples of the application of the principles for risk factor modellability
Application of the standardised approach within a banking group
Definition of Business Indicator components
Exclusion of losses from the Loss Component
Exclusions of divested activities from the Business Indicator
General criteria on loss data identification, collection and treatment
Inclusion of losses and BI items related to mergers and acquisitions
Minimum standards for the use of loss data under the standardised approach
Specific criteria on loss data identification, collection and treatment
Securities financing transaction exposures
Leverage ratio requirements for global systemically important banks
Differences in home / host liquidity requirements
Treatment of liquidity transfer restrictions
General rules governing the use of alternative liquidity approaches
Guidance on meeting Principle 1 – insufficiency of HQLA
Guidance on meeting Principle 2 – managing performance
Guidance on meeting Principle 3 – supervisory obligations
Option 1 – Contractual committed liquidity facilities from the relevant central bank, for a fee
Option 2 – Foreign currency HQLA to cover domestic liquidity needs
Option 3 – Additional use of Level 2 assets with a higher haircut
Principles for assessing eligibility for alternative liquidity approaches
Cash inflows – other inflows by counterparty
Cash inflows – secured lending, including reverse repos and securities borrowing
Cash outflows – unsecured wholesale funding run-off
Operational deposits generated by clearing, custody and cash management activities: 25%
Treatment of deposits in institutional networks of cooperative banks: 25% or 100%
Unsecured wholesale funding provided by non-financial corporates and sovereigns, central banks, multilateral development banks and public sector entities: 20% or 40%
Unsecured wholesale funding provided by other legal entity customers: 100%
Unsecured wholesale funding provided by small business customers: 5%, 10% and higher
Definition of required stable funding for assets and off-balance sheet exposures
Guidance on the treatment of specific instruments
Rationale and objectives of a large exposures framework
Minimum requirement – the large exposure limit
Calculation of exposure value for trading book positions
Collective investment undertakings, securitisation vehicles and other structures
Eligible credit risk mitigation techniques
Offsetting long and short positions in the trading book
Recognition of CRM techniques in reduction of original exposure
Recognition of exposures to CRM providers
Sovereign exposures and entities connected with sovereigns
Large exposure rules for global systemically important banks
Interaction of national regimes in cross-border transactions
Scope of coverage – instruments subject to the requirements
Treatment of transactions with affiliates
Baseline minimum amounts and methodologies for initial margin
Baseline minimum amounts and methodologies for variation margin
Transitional arrangements for initial margin
Transitional arrangements for variation margin
Principle 1 – banks’ process for assessing capital adequacy
Principle 2 – supervisory review of banks’ internal capital adequacy assessments
Principle 3 – banks should operate above minimum regulatory capital ratios
Principle 4 – early supervisory intervention
Principle 1 – identification and monitoring of IRRBB
Principle 10 – supervisory assessment of banks’ IRRBB exposures
Principle 11 – supervisory assessment of banks’ IRRBB management
Principle 12 – supervisory action with respect to outlier banks
Principle 2 – IRRBB management framework
Principle 5 – behavioural and modelling assumptions
Principle 6 – data integrity and model governance
Principles for banks and supervisors on interest rate risk
The standardised interest rate shock scenarios
Stress tests under the internal ratings-based approaches
Policies and procedures for internal risk transfers from banking book to trading book
Policies and procedures for trading book eligibility
Stress testing under the internal models approach
Supervisory review of compensation practices
Risk data aggregation and risk reporting
Principle 13 – remedial actions and supervisory measures
Principle 2 – data architecture and IT infrastructure
Additional intraday monitoring tool applicable to reporting banks which are direct participants
Additional intraday monitoring tools applicable to reporting banks that provide correspondent banking services
Intraday monitoring tools applicable to all reporting banks
Monitoring tools for intraday liquidity management
Practical example of the intraday monitoring tools
Application guidance on interest rate risk in the banking book
Definition of interest rate risk in the banking book
Quantifying IRRBB: earnings-based measures
Enhanced cross-border communication and cooperation
Guidance related to the supervisory review process
Pillar 2 for systemically important banks
Supervisory transparency and accountability
Guiding principles of banks’ Pillar 3 disclosures
Presentation of the disclosure requirements – Signposting
Presentation of the disclosure requirements – Templates and tables
Principle 1: Disclosures should be clear
Principle 2: Disclosures should be comprehensive
Principle 3: Disclosures should be meaningful to users
Principle 4: Disclosures should be consistent over time
Principle 5: Disclosures should be comparable across banks
Proprietary and confidential information
Qualitative narrative to accompany the disclosure requirements
Retrospective disclosures, disclosure of transitional metrics and reporting periods
Overview of risk management, key prudential metrics and RWA
Table OVA: Bank risk management approach
Template KM1: Key metrics (at consolidated group level)
Template KM2: Key metrics - TLAC requirements (at resolution group level)
Comparison of modelled and standardised RWA
Template CMS1 - Comparison of modelled and standardised RWA at risk level
Template CMS2 - Comparison of modelled and standardised RWA for credit risk at asset class level
Table CCA - Main features of regulatory capital instruments and of other TLAC-eligible instruments
Template CC1 - Composition of regulatory capital
Template CC2 - Reconciliation of regulatory capital to balance sheet
Template TLAC1: TLAC composition for G-SIBs (at resolution group level)
Template TLAC2 - Material subgroup entity - creditor ranking at legal entity level
Template TLAC3 - Resolution entity - creditor ranking at legal entity level
Template CDC: Capital distribution constraints
Links between financial statements and regulatory exposures
Table LIA: Explanations of differences between accounting and regulatory exposure amounts
Template LI1: Differences between accounting and regulatory scopes of consolidation and mapping of financial statement categories with regulatory risk categories
Template LI2: Main sources of differences between regulatory exposure amounts and carrying values in financial statements
Template PV1: Prudent valuation adjustments (PVAs)
Table REM1: Remuneration awarded during the financial year
Table CRA: General qualitative information about credit risk
Table CRB-A - Additional disclosure related to prudential treatment of problem assets
Table CRB: Additional disclosure related to the credit quality of assets
Table CRC: Qualitative disclosure related to credit risk mitigation techniques
Table CRD: Qualitative disclosure on banks' use of external credit ratings under the standardised approach for credit risk
Table CRE: Qualitative disclosure related to IRB models
Template CR10: IRB (specialised lending under the slotting approach)
Template CR2: Changes in stock of defaulted loans and debt securities
Template CR3: Credit risk mitigation techniques - overview
Template CR4: Standardised approach - credit risk exposure and credit risk mitigation (CRM) effects
Template CR5: Standardised approach - exposures by asset classes and risk weights
Template CR6: IRB - Credit risk exposures by portfolio and PD range
Template CR7: IRB - Effect on RWA of credit derivatives used as CRM techniques
Template CR8: RWA flow statements of credit risk exposures under IRB
Template CR9: IRB - Backtesting of probability of default (PD) per portfolio
Table CCRA: Qualitative disclosure related to CCR
Template CCR1: Analysis of CCR exposures by approach
Template CCR3: Standardised approach - CCR exposures by regulatory portfolio and risk weights
Template CCR4: IRB - CCR exposures by portfolio and PD scale
Template CCR5: Composition of collateral for CCR exposure
Template CCR6: Credit derivatives exposures
Template CCR7: RWA flow statements of CCR exposures under Internal Model Method (IMM)
Template CCR8: Exposures to central counterparties
Table SECA: Qualitative disclosure requirements related to securitisation exposures
Template SEC1: Securitisation exposures in the banking book
Template SEC2: Securitisation exposures in the trading book
Template SEC3: Securitisation exposures in the banking book and associated regulatory capital requirements - bank acting as originator or as sponsor
Template SEC4: Securitisation exposures in the banking book and associated capital requirements - bank acting as investor
Template SOV1: Exposures to sovereign entities - country
Template SOV2: Exposures to sovereign entities - currency denomination breakdown
Template SOV3: Exposures to sovereign entities - accounting classification breakdown
Table MRA: General qualitative disclosure requirements related to market risk
Table MRB: Qualitative disclosures for banks using the IMA
Template MR1: Market risk under the standardised approach
Template MR2: Market risk for banks using the IMA
Template MR3: Market risk under the simplified standardised approach
Table CVAA: General qualitative disclosure requirements related to CVA
Table CVAB: Qualitative disclosures for banks using the SA-CVA
Template CVA1: The reduced basic approach for CVA (BA-CVA)
Template CVA2: The full basic approach for CVA (BA-CVA)
Template CVA3: The standardised approach for CVA (SA-CVA)
Template CVA4: RWA flow statements of CVA risk exposures under SA-CVA
Table CAEA: Qualitative disclosure on a bank's activities related to cryptoassets and the approach used in assessing the classification conditions
Template CAE1: Cryptoasset exposures and capital requirements
Template CAE2: Accounting classification of exposures to cryptoassets and cryptoliabilities
Template CAE3: Liquidity requirements for exposures to cryptoassets and cryptoliabilities
Table ORA: General qualitative information on a bank's operational risk framework
Template OR2: Business Indicator and subcomponents
Template OR3: Minimum required operational risk capital
Table IRRBBA - IRRBB risk management objectives and policies
Template IRRBB1 - Quantitative information on IRRBB
Template CCyB1 - Geographical distribution of credit exposures used in the calculation of the bank-specific countercyclical capital buffer requirement
Template GSIB1 - Disclosure of G-SIB indicators
Template LR1 - Summary comparison of accounting assets vs leverage ratio exposure measure
Template LR2: Leverage ratio common disclosure template
Template LIQ1: Liquidity Coverage Ratio (LCR)
Template LIQ2: Net Stable Funding Ratio (NSFR)
Example: illustration of the correct specification for row 12 in template MR2
Interpretation of the effective date - illustration
Explanation of certain terms used in the Core Principles
Practical considerations in conducting an assessment
Preconditions for effective banking supervision
The Core Principles and assessment criteria
Principle 1 - Responsibilities, objectives and powers
Principle 11 - Corrective and sanctioning powers of supervisors
Principle 18 - Problem exposures, provisions and reserves
Principle 19 - Concentration risk and large exposure limits
Principle 2 - Independence, accountability, resourcing and legal protection for supervisors
Principle 20 - Transactions with related parties
Principle 21 - Country and transfer risks
Principle 23 - Interest rate risk in the banking book
Principle 25 - Operational risk and operational resilience
Principle 26 - Internal control and audit
Principle 27 - Financial reporting and external audit
Principle 28 - Disclosure and transparency
Principle 29 - Abuse of financial services
Principle 3 - Cooperation and collaboration
Principle 6 - Transfer of significant ownership
Principle 9 - Supervisory techniques and tools
Update on Committee standards, guidelines and sound practices
Structure and guidance for assessment reports prepared by the International Monetary Fund and World Bank
BIS /api/bcbs_standards.json and /api/bcbs_chapters/{id}.json
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