Banking.Vision
With the Payment Services Directive 3 (PSD3) and the new Payment Services Regulation (PSR), European payment transactions are facing a comprehensive regulatory realignment. With the agreement reached in the political trilogue at the end of last year, the regulations are now in the final stages. For banks and payment service providers, this marks the beginning of a phase in which reliable assumptions can be made for the first time for operational preparations.
Banking.Vision
Internal auditing has evolved considerably in recent years – and AI will continue to change it. AI can relieve, deepen and sharpen it. But only if the data quality, methodology and processes are right and there is clear AI governance.
Banking.Vision
The Integrated Reporting System (IRS) is the target vision of a long-term transformation process in regulatory reporting. This article traces the long road to reform since the financial crisis, via IReF to a future IRS.
Banking.Vision
Corporate banking is undergoing profound structural change as ecological, digital and regulatory forces accelerate SME transformation. Traditional lending alone is no longer sufficient. Banks now require public funding advisory capabilities to activate investments, support decarbonisation and navigate sustainability-linked risk — making it a strategic differentiator in the evolving corporate banking landscape.
Banking.Vision
The Global Risks Report 2026 shows: The risk environment is becoming more complex. An updated risk inventory is crucial for banks in order to identify geopolitical, macroeconomic and technological risks at an early stage and make them manageable.
Banking.Vision
In times of increasing regulatory requirements, growing cyber attacks and growing dependencies on IT services and service providers, banks must protect their processes from disruptions through robust, agile and efficient measures. This increasing resilience is a step forward, but often comes at the expense of efficiency. Institutions are becoming more resilient to attacks, but are losing speed – and thus competitive advantages. The solution: intelligent management of resilience and efficiency – for each process.
Banking.Vision
AI governance is a comprehensive framework that defines responsibilities for the use of artificial intelligence in a company and ensures the safe, ethical, transparent and legally compliant use of AI. The new BaFin guidance clearly classifies artificial intelligence as an ICT risk under DORA. With the help of the three-pillar model and robust AI governance, banks are able to meet strategic and operational requirements.
Banking.Vision
With the Fundamental Review of the Trading Book (FRTB) implementation date approaching, the market landscape remains divided. Regulatory discussions around transitional multipliers continue and the fundamental challenge for financial institutions has shifted from model selection to data granularity. This article analyses the current market sentiment and outlines why data readiness is the critical success factor for 2026.