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Consolidated Supervision of Banks


  • Ronald MacDonald


This Handbook aims to explain the nature and importance of consolidated supervision of banks and the techniques by which it can be implemented. It begins by describing the pioneering work of the Basle Committee in relation to the consolidated supervision of international banking groups. It then discusses the many different forms of corporate grouping to which banks may belong and the particular difficulties which can arise in the supervision of such banks. The construction of consolidated prudential reports is considered with emphasis on the scope of consolidation and the accounting techniques which can be used for the purpose. The scope for carrying out quantitative monitoring of banks on the basis of consolidated reports is described. After examining qualitative aspects of consolidated supervision, the Handbook discusses problems peculiar to the consolidated supervision of international banking groups and describes the initiatives which have been taken at international level to overcome them. This handbook is also available in Spanish.

Suggested Citation

  • Ronald MacDonald, 1998. "Consolidated Supervision of Banks," Handbooks, Centre for Central Banking Studies, Bank of England, number 15, March.
  • Handle: RePEc:ccb:hbooks:15

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    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. de Luna Martinez, Jose & Rose, Thomas A., 2003. "International survey of integrated financial sector supervision," Policy Research Working Paper Series 3096, The World Bank.

    More about this item


    Conoslidated Supervision Banks;

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation


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