Introduction

Regulators have a busy agenda over the coming year. The financial crisis has exposed various failings in risk management within banks, as well as in the supervision of financial institutions - and regulators are now looking at how best to plug the gaps.

One obvious starting point is the Basel II Accord. A year on from the full implementation of the new regulatory capital framework, various changes are likely to be made to incorporate the lessons learned from the crisis. The Basel Committee has al

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