In line with the conclusions of the G-20, the FSB and the Basel Committee on Banking Supervision, further reforms may be necessary, including the need to build counter-cyclical buffers, "dynamic provisioning", the rationale underlying the calculation of capital requirements in Directive 2006/48/EC and supplementary measures to risk-based requirements for credit institutions to help constrain the build-up of leverage in the banking system.
Los Estados miembros beneficiarios comunicarán a la Comisión las decisiones administrativas o judiciales, o los elementos fundamentales de las mismas, relativas a la conclusión de dichos procedimientos y, en particular, indicarán si los elementos constatados revelan o no una sospecha de fraudenot-set not-set