Implementing Technical Standards on Disclosure for Own Funds
- Status: Adopted and published in the Official Journal of the EU
These technical standards aim at ensuring a uniform approach to disclosure for own funds by institutions and across jurisdictions in order to allow detailed assessments of banks’ capital positions and to make cross-jurisdictional comparisons. The requirements contained in the draft ITS are directed at institutions which are requested to complete three sets of templates: a general own funds disclosure template reflecting the capital position of institutions; a transitional disclosure template covering the phasing in of the regulatory adjustments and a template describing the main features of an institution’s capital instruments.