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Basel Committee on Banking Supervision

Basel Committee on Banking Supervision Overview of Pillar 2 supervisory review practices and approaches June 2019 This publication is available on the BIS website ( ). Bank for International Settlements 2019. All rights reserved. Brief excerpts may be reproduced or translated provided the source is stated. ISBN 978-92-9259-279-0 (online) Overview of Pillar 2 supervisory review practices and approaches iii Table of contents Table of contents .. iii Executive summary.

practices , and many of these differences can be attributed to heterogeneity in banks’ portfolios, risk profiles and differences in the jurisdictional banking environment. Some of the differences in supervisory practices reflect a practical need to ta ilor or apply proportionality .

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