October 2021 – SUERF Policy Brief “Is window dressing by banks systemically important?”

By Luis Garcia, Ulf Lewrick and Taja Sečnik Global systemically important banks (G–SIBs) are key nodes in the financial system. The identification of G–SIBs and the attendant calibration of capital surcharges to bolster their resilience is thus a supervisory priority. However, the G–SIB assessment largely relies on year–end snapshots of the banks’ balance sheets, providing[…]