Regulatory Alerts2017-09-18
SAMA Implementation Framework for BCBS Liquidity Coverage Ratio Disclosure Standards
The Saudi Arabian Monetary Agency (SAMA) has issued an implementation framework mandating all domestic banks to adopt the BCBS Liquidity Coverage Ratio (LCR) disclosure standards on a consolidated basis. Effective January 1, 2015, the framework requires quarterly quantitative and qualitative disclosures published in financial reports or linked online, utilizing a standardized template with specific calculation rules for high-quality liquid assets and cash flows. Banks must calculate unweighted, weighted, and adjusted LCR values while applying applicable caps on assets and inflows, with optional additional disclosures determined by senior management to enhance market transparency.
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