The responses to date indicate that community banks in general do not  BIS Review 19/2001  3  believe that the current accord is burdensome, mainly because the costs of adapting systems and reporting for such an approach have already been incurred.
Indeed, some commenters indicated that a change to an even simpler system would in itself be more burdensome than sticking with the current regime. The notice also asked whether the industry would be in favor of a blunt, stand-alone leverage ratio with much less complexity and reporting.