Basel Committee on Banking Supervision
Basel Committee on Banking Supervision
Supervisory guidance on the use of the fair value option for financial instruments by banks
June 2006
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? Bank for International Settlements 2006. All rights reserved. Brief excerpts may be reproduced or translated provided the source is stated.
ISBN print: 92-9131-719-5 ISBN web: 92-9197-719-5
Contents
Supervisory guidance on the use of the fair value option for financial instruments by banks..1 Background and summary........................................................................................................2 Introduction ...............................................................................................................................2 Supervisory expectations relevant to the use of the fair value option.......................................6
Principle 1........................................................................................................................6 Principle 2........................................................................................................................7 Principle 3........................................................................................................................9 Principle 4......................................................................................................................10 Supervisory evaluation of risk management, controls and capital adequacy .........................11 Principle 5......................................................................................................................11 Principle 6......................................................................................................................12 Principle 7......................................................................................................................13 Annex......................................................................................................................................15
Supervisory guidance on the use of the fair value option for financial instruments by banks
Members of the Task Force on Accounting Issues of the Basel Committee on Banking Supervision
Chairman: Prof Dr Arnold Schilder, The Netherlands Bank, Amsterdam
Mr Gerald Edwards Jr, Senior Advisor on Accounting and Auditing Policy
Banking, Finance and Insurance Commission, Brussels Mr Marc Pickeur
Office of the Superintendent of Financial Institutions Canada, Toronto
Ms Karen Stothers
Banking Commission, Paris
Ms Sylvie Math?rat
Deutsche Bundesbank, Frankfurt am Main
Mr Karl-Heinz Hillen
Federal Financial Supervisory Authority (BaFin), Bonn
Mr Ludger Hanenberg
Bank of Italy, Rome
Mr Carlo Calandrini
Bank of Japan, Tokyo
Mr Keiji Fukuzawa
Financial Services Agency, Tokyo
Mr Kenji Oki
Surveillance Commission for the Financial Sector, Luxembourg
Ms Diane Seil
The Netherlands Bank, Amsterdam
Mr Ries de Kogel
Bank of Spain, Madrid
Mr Anselmo Diaz Fernandez
Finansinspektionen, Stockholm
Mr Percy Bargholtz
Swiss Federal Banking Commission, Berne
Mr Stephan Rieder
Financial Services Authority, London
Mr Ian Michael
Board of Governors of the Federal Reserve System, Washington, DC
Mr Charles Holm
Federal Reserve Bank of New York
Mr Arthur Angulo
Office of the Comptroller of the Currency, Washington, DC Mr Zane Blackburn
Office of Thrift Supervision
Mr Jeff Geer
Federal Deposit Insurance Corporation, Washington, DC Mr Robert Storch
Basel Committee Secretariat
Ms Linda Ditchkus Mr Hiroaki Kuwahara
Supervisory guidance on the use of the fair value option for financial instruments by banks
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