Valuation (Banking & Finance) meaning

Regulatory & Supervisory Outlook Report 2026 (RSO) On 26 February 2026, the Central Bank of Ireland (CBI) released the third edition of its Regulatory & Supervisory Outlook Report 2026, outlining its view of risks across the financial system and its supervisory plans for the year ahead. Building on the CBI Governor’s January letter to the Minister for Finance, the report confirms that governance, risk management and operational resilience will stay key priorities in 2026. Supervision will take place at firm level for entities subject to close and continuous oversight, and at sector level, with firm-specific engagement where appropriate. For an overview of these focus areas please see below. governance and risk management operational and cyber resilience asset valuation and market risks liquidity and leverage risks product costs and disclosures data and artificial intelligence climate and ESG risk The CBI points to a rapidly evolving Irish funds sector shaped by geopolitical fragmentation, regulatory change, adaptation of business...

UK Finance responds to FCA consultation on aligning sustainability disclosures with ISSB standards UK Finance has issued its reply to the Financial Conduct Authority’s consultation on bringing sustainability-related disclosures into line with international standards, backing the plan to embed the UK Sustainability Reporting Standards within the Listing Rules and to align with the International Sustainability Standards Board baseline, while underlining the need for international consistency and comparability. It supports the proposed ‘comply or explain’ model, yet seeks clearer signalling on the FCA’s next steps, including whether the regime will persist in its current form or shift towards mandatory adherence. The submission also urges consideration of the implications for the competitiveness of UK listings and for the broader corporate reporting landscape, and says the FCA should take a proportionate, supportive supervisory stance, especially during initial implementation, acknowledging that firms may rely on best endeavours as capabilities mature. UK Finance further stresses that using the ‘explain’ option should not be equated with non-compliance, and it does not support introducing...

In this issue: Prudential requirements Risk management and controls Financial crime and sanctions Consumer protection Conduct requirements Complaints, compensation and claims management Investigations, enforcement and discipline Sustainable finance and ESG Banks and mutuals Investment funds and asset management MiFID II Regulation of insurance FSMA regulated pensions activity Fintech and cryptoassets LexTalk®Financial Services: a Lexis®Nexis community Financial Services Enforcement Database Daily and weekly news alerts Intraday news alerts New and updated content Dates for your diary Prudential requirements CP2/25: PRA consults on leverage ratio threshold changes The Prudential Regulation Authority (PRA) has issued consultation paper CP2/25 setting out proposed revisions to leverage ratio thresholds. It plans to raise the retail deposits leverage threshold from £50bn to £70bn, aligning with nominal GDP growth since 2016. The intention is to keep major UK banks, building societies and investment firms within scope, while giving smaller firms additional...