Banker S.A. April 2014 | Page 30

Responding to regulation: the future Banks are generally moving from the evaluation of regulatory initiatives to implementation, albeit at different speeds and from different starting points. T hat is why, in this year’s report, we focus on four key areas where regulation, combined with other pressures, is forcing banks to make changes. These are structure; conduct and culture; data and reporting; and risk governance. The emerging regulatory requirements – including structural reform, conduct, governance and the possible emergence of ‘Basel 4’ – are game-changing. The banking industry’s existing business models will in large part have to be discarded. There are likely to be losers. The winners are likely to have been relentless in how they have faced up to and implemented the change required. The relentless march of the regulatory reform agenda continues. The ‘more (and more) of everything’ series of regulatory initiatives seems unlikely to abate and will continue to radically reshape the banking sector, in particular in Europe. The waves of regulation are swirling around banks more rapidly than many can manage. This raises the prospect that there will be more casualties before the financial crisis is over. Successful banks will be those who can keep ahead of the storm by meeting the demands of customers, investors and regulators. THE FINANCIAL STABILITY LANDSCAPE The first set of challenges for banks, on which this report focuses, is to meet the current and prospective regulatory requirements on capital, liquidity and recovery and resolution planning. Banks caught in the headlights of Basel III implementation may miss the wider picture here, as Basel III transforms potentially into a ‘Basel IIII’ as a result of tougher requirements on the leverage ratio, risk-weighted assets and stress testing. The European Central Bank will undertake its Comprehensive Assessment of major banks in the European Banking Union, which may identify further capital deficiencies. Resolution planning will require banks to issue bail-enable long-term debt and increase their funding costs. All of this implies further deleveraging or capital raising. The report then considers four areas where a combination of regulatory and other pressures is forcing banks to reform their strategy; business and operating models; governance and culture. This will have significant impacts on the customers of banks. STRUCTURE Regulatory requirements will force radical structural change, including the split of global entities into a patchwork of smaller locally or 28 BANKER SA industry report.indd 28 separately regulated subsidiaries. Many banks have already begun to revise their legal entity structures and to reduce and restructure their balance sheets. This, combined with the impact of ‘Basel 4’, will dramatically increase the cost of doing business. Addressing the myriad regulatory and legal, compliance, capital, liquidity, funding, tax and governance considerations is a complex, multi-dimensional issue. But, in addition, banks must also consider the operational complexities. These complexities are often not considered until the implementation stage, but they can themselves preclude any number of options, or can increase the cost or lapsed time such that some options become unworkable. CONDUCT, MARKETS AND CULTURE Much banking practice historically has been ‘product push’ – focused on the desire to sell rather than a more thoughtful view of what would best suit the needs of the customer. This has led in retail banking to the various mis-selling disasters of recent years, and in wholesale markets to the significant and widespread market abuse issues. From a reputation perspective, this has been a disaster for the banking industry. Financially, H\