Guidelines on materiality, proprietary and confidentiality and on disclosure frequency

  • Status: Final and translated into the EU official languages

The Guidelines on materiality, proprietary and confidentiality and on disclosure frequency, detail the information that institutions in the EU banking sector should disclosed under Part Eight of Regulation (EU) No 575/2013 (Capital Requirements Regulation - CRR). These guidelines have been merged into one single document and cover how institutions should apply materiality, proprietary and confidentiality in relation to the disclosure requirements. They are part of the work of the EBA aimed at enhancing transparent and consistent information disclosure in the EU banking sector.

Summary of document history

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Final Report on Guidelines on materiality, proprietary and confidentiality and on disclosure frequency

  • Status: In force
  • Application date:
  • Compliance deadline:
Documents
Guidelines on materiality, proprietary and confidentiality and on disclosure

(668.36 KB - PDF) Last update 23 December 2014

Compliance table

(152.98 KB - PDF) Last update 24 March 2021

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