KB-FIN — Finance, economics, law & risk datamart

Entries

• 23 September 2026

  BCBS 239, thirteen years on: what the Basel principles on risk data asked banks to see, why so few got there, and what supervisors expect in 2026

  If you own risk data at a bank, this is what supervisors now expect you to see, and how fast — from the 2013 principles to the ECB guide of 2024.

  In 2013 the Basel Committee asked the largest banks to aggregate their risk data quickly and accurately enough to see their risks in a crisis, by January 2016. Six progress reports later, only two of 31 global banks were fully compliant in 2022. The ECB's 2024 guide now sets minimum expectations, from attribute-level data lineage to risk reports produced within twenty working days, and its 2026-28 priorities still see no improvement in the average score.

• 8 September 2026

  Real options, twenty-five years on: Luehrman's toolkit, and where the field stands in 2026

  If you ever had to defend a project with a zero NPV, this is the method that values what DCF ignores.

  Two 1998 HBR articles turned the option analogy into two metrics and a picture managers can draw. Since then adoption has barely moved (26.4 % of CFOs in 2022), theory migrated to strategy, competition got its own models, and the energy transition became the new laboratory.