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Basel Committee on Banking Supervision

Basel Committee on Banking Supervision Principles for effective risk data aggregation and risk reporting January 2013 This publication is available on the BIS website ( ). Bank for International Settlements 2013. All rights reserved. Brief excerpts may be reproduced or translated provided the source is cited. ISBN 92-9131-913-9 (print) ISBN 92-9197-913-9 (online) Contents Principles for effective risk data aggregation and risk reporting .. 1 Introduction .. 1 Definition .. 2 Objectives .. 3 Scope and initial considerations .. 3 I. Overarching governance and infrastructure .. 6 II. Risk data aggregation capabilities .. 8 III. Risk reporting practices .. 11 IV. Supervisory review, tools and cooperation.

21. Risk data aggregation capabilities and risk reporting practices are considered separately in this paper, but they are clearly inter-linked and cannot exist in isolation. High quality risk management reports rely on the existence of strong risk data aggregation

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