Supervisory disclosure

This section displays and provides access to information regarding the laws, regulations, administrative rules and general guidance adopted by the Member States in the field of prudential regulation and supervision. This section also displays aggregate statistical data on key aspects of the implementation of the prudential framework in each Member State.

The supervisory practice disclosed here include the way in which each Member State exercises the options and national discretions available in EU banking legislation and the general criteria and methodologies used by national authorities in the Supervisory Review and Evaluation Process (SREP). It is also possible to access the Supervisory Disclosure pages of each national authority by clicking here.

These pages are intended to present a comprehensive overview of supervisory and regulatory practices in Europe to provide easy access to more detailed information and to permit meaningful comparison of the approaches adopted by the competent supervisory authorities in different Member States.

The content of these pages is organised in four sections:

  • Rules and guidance
  • Options and national discretions
  • Supervisory review
  • Aggregate Statistical data

Rules and guidance

This section provides information on legal and regulatory texts, including:

  1. Laws and regulations adopted by each Member State to implement the provisions of Directive 2013/36/EU and Regulation (EU) No 575/2013. These texts outline the basic legislative and regulatory framework for supervised credit institutions and investment firms.
  2. Administrative rules. The term "administrative rules" is used in a variety of ways in different contexts. For the purposes of supervisory disclosure it refers to documents that instruct supervised entities on how to satisfy legislative and regulatory requirements.
  3. General guidance. This includes explicit disclosure requirements from Directive 2013/36/EU, and explanations deemed necessary to set out how the rules should be applied by institutions. General guidance also includes any other relevant information that competent authorities may choose to release in order to improve the understanding of the new capital adequacy framework.

Options and national discretions

Directive 2013/36/EU and Regulation (EU) No 575/2013 contain a large number of options and national discretions which may be applied on the basis of national circumstances. This section is intended to make it easy for end-users to make quick and meaningful comparisons of how these options and national discretions are exercised in different Member States.

Supervisory review

This section covers the general criteria and methodologies used by national authorities in the Supervisory Review and Evaluation Process (SREP), the minimum requirements for the Internal Capital Adequacy Assessment Process (ICAAP) conducted by the institutions themselves, and the policies that guide national authorities in taking supervisory measures with respect to specific institutions.

Statistical data

This section displays aggregate statistical data on key aspects of the implementation of prudential framework in each Member State. The disclosures includes national statistical data on the banking sector, credit risk, operational risk, market risk, and supervisory actions and measures.