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Capital Requirements

A&O Shearman

BoE Dear CFO Letter On Preparation For The Third Resolvability Assessment

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The Bank of England (BoE) has issued a Dear CFO Letter setting out information on the third resolvability assessment framework (RAF) assessment. The assessment will evaluate firms' overall ability to meet the three...more

A&O Shearman

Prudential Regulation In 2026: Priorities In Capital, Ring-Fencing, Recovery And Resolution, And Operational Resilience...

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In this article we explore the latest developments in prudential regulation across the UK and EU, including the ongoing developments with respect to Basel implementation, the emerging prudential regimes for cryptoassets and...more

Mayer Brown

UK Regulator Sets Out Insurance Supervision Priorities for 2026

Mayer Brown on

On 15 January 2026, the Prudential Regulation Authority ("PRA") published its annual letter setting out supervisory priorities for the UK insurance sector for the year ahead. What is the purpose of the PRA's 2025...more

BCLP

CRD VI: Preparing for Changes in Cross-Border Lending in 2026

BCLP on

With only 12 months until CRD VI starts to reshape cross-border lending, non-EEA banks face a fundamental question: how — and whether — they can continue serving European clients. Many global banks are well advanced in...more

A&O Shearman

UK PRA Final Policy On Implementation Of Basel 3.1 Standards

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The UK Prudential Regulation Authority (PRA) has published final policy statement PS1/26 on the implementation of the Basel 3.1 standards in the UK, together with associated supervisory statements, statements of policy and...more

A&O Shearman

UK PRA Finalises Policy On Retiring Pillar 2A Refined Methodology

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The UK Prudential Regulation Authority (PRA) has published policy statement PS2/26, finalising its decision to retire the "refined methodology" for Pillar 2A. Specifically, in this policy statement, the PRA confirms that no...more

A&O Shearman

UK PRA Policy Statement On Final Simplified Capital Regime For SDDTs

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The UK Prudential Regulation Authority (PRA) has published a final policy statement PS4/26, finalising the simplified capital regime and additional liquidity simplifications for small domestic deposit takers (SDDTs) and SDDT...more

BCLP

Raising the Floor: The FCA’s Prudential Reset for Crypto Firms

BCLP on

This is the third in a series of three articles examining the UK’s emerging regulatory framework for cryptoassets. Together, the series explores the expansion of the regulatory perimeter for cryptoasset activities, the new...more

A&O Shearman

UK PRA Outlines Supervisory Priorities For 2026 – UK Deposit Takers And International Banks

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The UK Prudential Regulatory Authority (PRA) has published Dear CEO letters setting out its 2026 supervisory priorities for UK deposit takers and international banks and designated investment firms. Across both letters, the...more

Jones Day

United Kingdom Unveils FSMA-Based Regulatory Regime for Cryptoassets

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The United Kingdom is bringing the regulation of crypto-related services and activities within the scope of the regime that currently applies to traditional financial services firms set out in the Financial Services and...more

Troutman Pepper Locke

Troutman Pepper Locke Weekly Consumer Financial Services Newsletter – January 2026 # 3

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To keep you informed of recent activities, below are several of the most significant federal and state events that have influenced the Consumer Financial Services industry over the past week. Federal Activities: On...more

Moore & Van Allen PLLC

2025 Year‑in‑Review and 2026 Look-Ahead: Financial Regulatory Developments, What Has Changed Since Publication, and What’s to Come

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Key Financial Regulatory Developments - 2025 brought one of the most dynamic financial regulatory environments since the immediate aftermath of Dodd‑Frank, marked by shifting agency priorities, rapid litigation...more

Skadden, Arps, Slate, Meagher & Flom LLP

UK Prudential Regulation Authority Announces Its 2026 Supervision Priorities for Insurers

On 15 January 2026, the UK Prudential Regulation Authority (PRA) published its supervisory priorities for 2026, outlining in letters its sector-specific priorities for the coming year to all banks, building societies (a form...more

Mayer Brown

New Statutory Accounting Guidance Permits “Look-Through” Treatment for Residential Mortgage Loans Held by Insurers in Qualifying...

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The NAIC Statutory Accounting Principles (E) Working Group has adopted a revised version of Item 2025-13, amending Statement of Statutory Accounting Principles (“SSAP”) No. 37—Mortgage Loans to allow residential mortgage...more

A&O Shearman

UK House of Lords Committee Report On Growth Of UK Private Markets And Impact On Financial Stability

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The House of Lords Financial Services Regulation Committee has published a report titled "Private markets: Unknown unknowns". The report highlights the rapid global expansion of private markets and raises concerns about the...more

Orrick, Herrington & Sutcliffe LLP

Banking regulators report no material differences in accounting and capital standards

On January 15, the OCC, the Fed, and the FDIC submitted in the Federal Register a joint report to congressional committees stating that, as of September 30, 2025, they had not identified any material differences among their...more

Ankura

Goodbye Non-PCD Double Count: What ASU 2025-08 Means for Your Institution

Ankura on

On Nov. 12, 2025, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2025-08, which amends the previous guidance in Accounting Standards Codification (ASC) 326 on accounting for purchased...more

Proskauer Rose LLP

FinReg Monthly Update - December 2025

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Welcome to the FinReg Monthly Update, a regular bulletin highlighting the latest developments in UK, EU and U.S. financial services regulation. ...more

Mayer Brown

Alternative Capital for the Life Insurance Sector

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Introduction: The Prudential Regulation Authority (PRA) has for several years been heavily focussed on developments in the UK life sector. A significant part of the focus has taken the form of tightened regulatory...more

Moore & Van Allen PLLC

Regulatory Update: Agencies Propose Reducing the Community Bank Leverage Ratio to 8%

Moore & Van Allen PLLC on

The Office of the Comptroller of the Currency (OCC), the Federal Deposit Insurance Corporation, and the Federal Reserve Board (collectively, the “Agencies”) have jointly issued a Notice of Proposed Rulemaking (NPR) that, if...more

Mayer Brown

Leverage Ratio Reform for Community Banks Proposed by Federal Regulators

Mayer Brown on

On November 25, 2025, the US federal banking regulators proposed changes to the community bank leverage ratio (“CBLR”) framework (the “Proposal”). The changes are intended to encourage additional community banks to opt into...more

DLA Piper

Incorporate Now, Pay Later: Deferred Capital Payments Open Door To Easier SARL Incorporation

DLA Piper on

On 16 December the government filed a draft law with the Chamber of Deputies. The draft law relates to deferred payment for the minimum share capital for SARL incorporation (N8669)....more

A&O Shearman

UK FSMA 2023 (Prudential Regulation of Credit Institutions) (Consequential Amendments) Regulations 2025 published

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The Financial Services and Markets Act 2023 (Prudential Regulation of Credit Institutions) (Consequential Amendments) Regulations 2025 have been published, accompanied by an explanatory memorandum. This follows the draft...more

A&O Shearman

UK FCA Engagement Paper On Market Risk Capital Requirements For FCA Investment Firms

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The UK Financial Conduct Authority (FCA) has published an engagement paper launching a review of market risk capital requirements for FCA investment firms. The IFPR sets specific prudential requirements for FCA investment...more

A&O Shearman

UK PRA expectations on notification for inclusion of interim or year-end profits in CET1 capital

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The UK Prudential Regulation Authority (PRA) has published a new webpage outlining its expectations of firms' when including interim or year‑end profits in Common Equity Tier 1 (CET1) capital. Under Article 26(2), Chapter 3...more

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