Basel Accords

AdvancedRegulation & Compliance2 min read

Quick Definition

International banking regulations developed by the Basel Committee that set minimum capital requirements and risk management standards for banks worldwide.

Key Takeaways

  • International standards for bank capital, liquidity, and risk management
  • Basel III (post-2008) significantly strengthened capital and liquidity requirements
  • Minimum 8% capital ratio and additional buffers for systemically important banks
  • Aims to prevent bank failures and taxpayer bailouts during financial crises

What Is Basel Accords?

The Basel Accords are a series of international banking regulatory frameworks developed by the Basel Committee on Banking Supervision (BCBS), housed at the Bank for International Settlements in Switzerland. Basel I (1988) introduced minimum capital requirements, mandating banks hold capital equal to at least 8% of risk-weighted assets. Basel II (2004) added more sophisticated risk measurement approaches and supervisory review processes. Basel III (developed after the 2008 financial crisis, with implementation from 2013 onward) significantly strengthened requirements by raising capital quality (more Common Equity Tier 1), introducing leverage ratios, establishing liquidity coverage ratios (LCR), and adding countercyclical capital buffers. The accords aim to ensure banks can absorb financial shocks without taxpayer bailouts. Basel III "endgame" rules continue to be phased in through 2028.

Basel Accords Example

  • 1Basel III requires banks to maintain a Common Equity Tier 1 (CET1) ratio of at least 4.5% of risk-weighted assets.
  • 2After the 2008 crisis exposed Basel II's shortcomings, Basel III introduced liquidity requirements for the first time.
  • 3U.S. regional bank failures in 2023 reignited debate about applying stricter Basel III endgame rules to mid-size banks.