Topic
Credit Risk
104 published works
Global Regulation Tomorrow
Letter from David Bailey ‘Thematic feedback on accounting for IFRS 9 expected credit losses (ECL)’
By Simon Lovegrove (UK), Charlotte Carnegie
On 30 September 2026, the Prudential Regulation Authority (PRA) published a letter that it had sent to chief financial officers of selected PRA-regulated deposit-takers providing thematic feedback from the PRA’s…
Consumer Financial Services Law Monitor
Regulators Signal Heightened Scrutiny of Lending to Non-Work Authorized Borrowers
By Lori Sommerfield, Chris Willis, Taylor Gess, Lane Page
Yesterday, the federal banking regulators issued new interagency guidance directing supervised financial institutions to take a closer look at credit risk when lending to individuals who are not legally authorized…
Global Regulation Tomorrow
EBA final guidelines on proportionate retail diversification methods under the standardised approach for credit risk
By Simon Lovegrove (UK), Michael Born (DE), Jochen Vester (UK)
On 13 February 2026, the European Banking Authority (EBA) issued final guidelines (dated 5 February 2026) on proportionate retail diversification methods under the standardised approach for credit risk. Background The…
Global Regulation Tomorrow
EBA launches consultation on simplifying the credit risk framework
By Simon Lovegrove (UK), Charlotte Carnegie
On 9 February 2026, the European Banking Authority (EBA) launched a consultation on its Discussion Paper on the simplification and assessment of the credit risk framework. Background The EBA’s 2025…
Consumer Finance and Fintech Blog
NCUA Issues 2026 Supervisory Priorities Letter Emphasizing Safety, Soundness, and Risk-Focused Examinations
By A.J. Dhaliwal, Mehul Madia, Maxwell Earp-Thomas
On January 14, the NCUA issued a letter outlining its supervisory priorities and examination program updates for 2026. The letter emphasizes risk-focused supervision, continued reliance on defined-scope examinations for smaller…
Credit Chronometer
Law 360 | Auto Lenders Shaken by Bankruptcy, Stirring Broader Worries
The bankruptcies of Tricolor and PrimaLend marked the first major insolvencies that the U.S. auto lending industry had seen in years. According to industry observers, they serve as a wake-up…
Global Regulation Tomorrow
Basel Committee issues technical amendment regarding hedging of counterparty credit risk
By Jochen Vester (UK), Simon Lovegrove (UK)
On 28 October 2025, the Basel Committee on Banking Supervision issued a technical amendment to the Basel Framework which relates to the circumstance where a bank uses a guarantee or…
Consumer Financial Services Law Monitor
NCUA Releases its 2025 Supervisory Priorities
By Joseph Reilly, Lori Sommerfield, Carlin McCrory
On January 7, the National Credit Union Administration (NCUA) released its supervisory priorities for 2025, outlining the key areas of focus for federally insured credit unions. This guidance is crucial…
Global Regulation Tomorrow
Basel Committee publishes finalised technical amendments to rules on credit risk and cryptoasset exposures
By Michael Born (DE), Anita Edwards
On 27 November 2024, the Basel Committee on Banking Supervision (Basel Committee) published various finalised technical amendments to the Basel Framework. The amendments, which relate to (i) the standardised approach to…
Consumer Finance and Fintech Blog
OCC Issues Guidance on Refinance Risk in Commercial Lending
By A.J. Dhaliwal, Mehul Madia, Maxwell Earp-Thomas
On October 3, the OCC issued Bulletin 2024-29, providing guidance for managing credit risk in connection with refinancing commercial loans. The bulletin is directed at all banks with commercial loan…