On 16 October 2026, the Basel Committee on Banking Supervision (Basel Committee) published final amendments to address window dressing in the global systemically important bank (G-SIB) framework and a consultation on the G-SIB methodology review. The final amendments follow a consultative document that the Basel Committee issued in March 2024
“Window dressing” seeks to temporarily reduce banks’ perceived systemic footprint around the reference dates used for the reporting and public disclosure of G-SIB scores. As noted previously by the Basel Committee, window-dressing by banks is unacceptable. Such behaviour undermines the intended policy objectives of the Basel Committee’s standards and risks disrupting the operations of financial markets.
The amendments will require banks to report and disclose indicators used to calculate G-SIB scores based on average values over the reporting year, rather than year-end values. The Basel Committee has agreed to implement these amendments by 1 January 2030. The Basel Committee has also agreed to increase the G-SIB reporting and disclosure threshold from 200 billion EUR to 350 billion EUR in leverage ratio exposure measure. This will be implemented from 1 January 2027.