The Banking Pool Playbook

What measurable impact on solvency, risk-weighted assets, budget deficits and sovereign debt could be achieved if losses currently borne by financial institutions, corporations and governments were identified earlier, managed more effectively and recovered within risk-appetite thresholds?

The Banking Pool Playbook presents a new approach to financial stability by showing how accounting, governance and risk management can work together to transform recoverable losses into measurable economic value. Linking personal finance, organisational performance, prudential regulation and public finance, the book demonstrates how decisions across interconnected institutions influence credit risk, capital adequacy, profitability and sovereign debt sustainability.

Pascal Lélé and John P. Koeplin introduce the Banking Pool Framework, which connects banks, insurers, corporations and public authorities through accounting data, governance processes and credit exposures. At its core are the CR3 model and the Sustainable Accounting FinTech (SAF V1-V2-V3) architecture, designed to identify Potentially Recoverable Losses (PRL), verify savings and assess their contribution to economic capital creation.

Combining conceptual analysis with microeconomic and macroeconomic simulations, the authors examine how verified loss mitigation may influence credit quality, risk-weighted assets, capital requirements, liquidity, taxable income and fiscal resilience. The book also introduces the CRE Task Force model for coordinated implementation, improved data lineage and enhanced regulatory reporting across sectors.

Bridging accounting, risk management and prudential supervision, The Banking Pool Playbook offers a practical roadmap for strengthening organisational performance, improving capital efficiency and supporting long-term financial stability.

Written for banking and insurance leaders, CFOs, CROs, boards, supervisors, policymakers and accounting and risk professionals, the book also addresses researchers and advanced students in finance, accounting and business economics.