Basel Committee finalises G-SIB window-dressing fix, moves scoring to annual averages by 2030

The Basel Committee has closed off a long-standing tactic in which banks shrink their reported systemic footprint around G-SIB reference dates. Final amendments switch indicator calculation to annual averages, the threshold for who must report rises, and a parallel consultation reopens the question of how European Banking Union cross-border exposures are treated. Anyone running G-SIB reporting should read the implementation dates closely.

• Banks must calculate all stock G-SIB indicators on an average of values over the reporting year rather than year-end values, implemented by 1 January 2030.
• The G-SIB reporting and disclosure threshold rises from EUR 200 billion to EUR 350 billion in leverage ratio exposure measure, effective from 2027.
• The Committee is consulting on whether to incorporate the treatment of cross-border exposures within the European Banking Union into the G-SIB methodology.
• Comments on the consultation must be submitted by 14 January 2027.

Executive summary

The Basel Committee on Banking Supervision published final amendments on 16 October 2026 to address window-dressing in the framework for global systemically important banks, alongside a consultation on the broader G-SIB assessment methodology. The Committee describes window-dressing as behaviour that…

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