Regulatory Alerts1991-12-18
Instructions for Compiling Reports on Supervisory Capital and Prudential Coefficients - Circular No. 155 of December 18, 1991
The Bank of Italy issued Circular No. 155 to establish detailed instructions for banks and financial institutions on how to compile and submit reports regarding their supervisory capital and prudential coefficients. The document mandates specific methodologies for calculating individual and consolidated capital adequacy, credit risk, counterparty risk, market risk, and operational risk. It further defines the structure of supervisory capital, including base, supplementary, and third-tier capital, and outlines the reporting formats and rounding rules required for regulatory compliance.
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