Guiding Principles for Enhancing Governance of Cooperative Financial Institutions

The Guiding Principles for Enhancing Governance of Cooperative Financial Institutions were released by ICURN on April 18, 2013. The ICURN guidance incorporates 17 elements considered desirable in facilitating effective governance of cooperative financial institutions, including credit unions and savings and credit cooperative organizations.

Central Bank of Brazil International Seminar - Supervision & Prudential Regulation

September 17-18, 2012 São Paulo, Brazil
Capital Rulemaking for Credit Unions and Financial Cooperatives - A Practical Approach
Capital Self-Evaluation Process for Credit Unions - Pillar 2 Bank of Spain Experience
Prudential Supervision of Credit Unions in Brazil
Regulation and Supervision of Urban Co-operative Banks in India
Credit Union Prudential Regulation and Supervision in the U.S.
Supervision of Credit Cooperatives - Models in Latin America
Basel Framework and Capital Requirements for Credit Unions
Prudential Supervision and Deposit Insurance for Credit Cooperatives in Germany
Credit Union Audit in Latin America

2012 Regulators' Roundtabe Materials

News Release: International Credit Union Regulators' Network Tackles Tough Issues, June 2012
Presentations: June 18-20, 2012, Toronto, Canada
Basel - What It Means For Credit Unions
Trends in CU Capital Requirements
Future Prospects & Strategies for CUs
Governance - Director Competencies, Australia
Governance - Director Competencies, Canada
PEARLS vs CAMELS, Kenya
PEARLS vs CAMELS, WOCCU
Principles & Practices of Risk-Based Supervision
Regulators' Role in ERM, Canada
Regulators' Role in ERM, UK
Credit Unions in Ireland- Lessons Learned
Credit Unions in Haiti - Lessons Learned
Supervision of CUs in Latin America

Entreprise Risk Management

Publications shared by the Deposit Insurance Corporation of Ontario (Canada)
Guidance Note ERM Sep. 2011
ERM Application Guide Sep. 2011
ERM Framework Sep. 2011

Publications shared by the Financial Services Authority (United Kingdom)
Enterprise Risk Management - Integrated Framework
Enterprise risk oversight by CIMA and AICPA
Embracing ERM. Practical Approaches on Getting Started
Effective Entreprise Risk Oversight. The Role of the Board of Directors

Publications shared by the Autorité des marchés financiers (Quebec, Canada)
Deposit Institutions Guidelines
Financial Institutions Supervisory Framework

CU Supervision and Deposit Insurance in Latin America and Caribbean

Publications shared by the German Cooperative and Raiffeisen Confederation (Germany)
Regulación y Supervisión de Cooperativas de Ahorro y Crédito in América Latina y el Caribe
Protección de Depósitos para Bancos Cooperativas de Ahorro y Crédito in América Latina y el Caribe

Guiding Principles for Effective Prudential Supervision of Cooperative Financial Institutions

The Guiding Principles for Effective Prudential Supervision of Cooperative Financial Institutions were released by ICURN on Sept. 16, 2011. Taking into account financial cooperatives' unique nature and using the Basel Committee's Core Principles for Effective Banking Supervision as a guide, the document developed by ICURN incorporates 21 principles conducive to developing an effective supervisory system for credit unions, caisses populaires, savings and credit co-operatives, savings and credit associations, and other global financial cooperatives.

IASB Webinar Presentation: Impairment of Financial Assets

View PowerPoint presentation (Jan.2011)

Model Law for Credit Unions

Model Law for Credit Unions (2011 edition) provides a sample legislative framework to aid in preparing and seeking approval of laws. Guide to International Credit Union Legislation (2005 edition) contains credit union legislative and regulatory summaries for over 100 countries and political provinces.

Model Regulations for Credit Unions

Model Regulations for Credit Unions (2008 edition) provides a starting point for implementing quality regulatory standards for credit unions. It is based on WOCCU's extensive international development experience and documented best practices. The regulation matrix contains real world examples of regulations from 18 developing and developed credit union sectors.

Model Regulations English | Spanish | French | Russian Matrix English | Spanish | French | Russian Summary English

Technical Guide: Credit Union Regulation and Supervision

World Council Technical Guide, 2008 English