This new comprehensive Implementing Technical Standard (ITS) for financial institutions' public disclosure provides a complete Pillar 3 disclosure framework that seeks to facilitate its implementation by institutions and to improve clarity for users of this information. This ITS is designed to promote market discipline by moving from a silo based approach, with different disclosure policy products, to an all-inclusive ITS. It also implements regulatory changes introduced by the CRR2 and aligns the disclosure framework with international standards.
The original version of the ITS of 15 March 2021 has been amended in the course of the years. A consolidated text of the ITS was provided by the Commission on 8 January 2023. It is a documentation tool which has no legal effect.
Documents - CONSOLIDATED TEXT (08/01/2023)
- Annex I - Disclosure of key metrics and overview of risk-weighted exposure amounts.xlsx
- Annex II - Disclosure of key metrics and overview of risk-weighted exposure amounts (instructions).docx
- Annex III - Disclosure of risk management objectives and policies.xlsx
- Annex IV - Disclosure of risk management objectives and policies (instructions).docx
- Annex V - Disclosure of the scope of application.xlsx
- Annex VI - Disclosure of the scope of application (instructions).docx
- Annex VII - Disclosure of own funds.xlsx
- Annex VIII - Disclosure of own funds (instructions).docx
- Annex IX - Disclosure of countercyclical capital buffers.xlsx
- Annex X - Disclosure of countercyclical capital buffers (instructions).docx
- Annex XI - Disclosure of the leverage ratio.xlsx
- Annex XII - Disclosure of the leverage ratio (instructions).docx
- Annex XIII - Disclosure of liquidity requirements.xlsx
- Annex XIV - Disclosure of liquidity requirements (instructions).docx
- Annex XV - Disclosure of credit risk quality.xlsx
- Annex XVI - Disclosure of credit risk quality (instructions).docx
- Annex XVII – Disclosure of the use of credit risk mitigation techniques.xlsx
- Annex XVIII – Disclosure of the use of credit risk mitigation techniques (instructions).docx
- Annex XIX - Disclosure of the use of the standardised approach.xlsx
- Annex XX- Disclosure of the use of the standardised approach (instructions).docx
- Annex XXI - Disclosure of the use of the IRB approach to credit risk.xlsx
- Annex XXII - Disclosure of the use of the IRB approach to credit risk (instructions).docx
- Annex XXIII - Disclosure of specialised lending.xlsx
- Annex XXIV- Disclosure of specialised lending (instructions).docx
- Annex XXV - Disclosure of exposures to counterparty credit risk.xlsx
- Annex XXVI - Disclosure of exposures to counterparty credit risk (instructions).docx
- Annex XXVII - Disclosure of exposures to securitisation positions.xlsx
- Annex XXVIII - Disclosure of exposures to securitisation positions (instructions).docx
- Annex XXIX - Disclosure of use of standardized approach and internal model for market risk.xlsx
- Annex XXX - Disclosure of use of standardized approach and internal model for market risk (instructions).docx
- Annex XXXI - Disclosure of operational risk.xlsx
- Annex XXXII - Disclosure of operational risk (instructions).docx
- Annex XXXIII - Disclosure of remuneration policy.xlsx
- Annex XXXIV - Disclosure of remuneration policy (instructions).docx
- Annex XXXV - Disclosure of encumbered and unencumbered assets.xlsx
- Annex XXXVI - Disclosure of encumbered and unencumbered assets (instructions).docx
- Annex XXXVII - Interest rate risks of non-trading book activities.xlsx
- Annex XXXVIII - Interest rate risks on positions not held in the trading book disclosures.docx
- Annex XXXIX - Prudential disclosures on ESG risks (Article 449a CRR).xlsx
- Annex XL - Instructions for disclosure of ESG risksdocx
DOCUMENTS - APPROVED BY THE EUROPEAN COMMISSION
- ITS on public disclosures by institutions under Part Eight of Regulation (EU) No 575/2013 with Annexes (zip, 1,010KB)
- Main Act, Templates, tables and instructions in all EU languages (zip, 19,720 KB)
Documents - APPROVED BY THE EBA BOARD OF SUPERVISORS AND SUBMITTED TO THE EUROPEAN COMMISSION
- Final draft ITS on public disclosures by institutions under Part Eight of Regulation (EU) No 575/2013
- Index of annexes - Templates, tables and instructions
- Mapping tool | version with track changes
- Frequency of disclosures
- Annex I - Disclosure of key metrics and overview of risk-weighted exposure amounts.xlsx
- Annex II - Disclosure of key metrics and overview of risk-weighted exposure amounts (instructions).docx
- Annex III - Disclosure of risk management objectives and policies.xlsx
- Annex IV - Disclosure of risk management objectives and policies (instructions).docx
- Annex IX - Disclosure of countercyclical capital buffers.xlsx
- Annex V - Disclosure of the scope of application.xlsx
- Annex VI - Disclosure of the scope of application (instructions).docx
- Annex VII - Disclosure of own funds.xlsx
- Annex VIII - Disclosure of own funds (instructions).docx
- Annex X - Disclosure of countercyclical capital buffers (instructions).docx
- Annex XI - Disclosure of the leverage ratio.xlsx
- Annex XII - Disclosure of the leverage ratio (instructions).docx
- Annex XIII - Disclosure of liquidity requirements.xlsx
- Annex XIV - Disclosure of liquidity requirements (instructions).docx
- Annex XIX - Disclosure of the use of the standardised approach.xlsx
- Annex XV – Disclosure of credit risk quality.xlsx
- Annex XVI - Disclosure of credit risk quality (instructions).docx
- Annex XVII – Disclosure of the use of credit risk mitigation techniques.xlsx
- Annex XVIII – Disclosure of the use of credit risk mitigation techniques (instructions).docx
- Annex XX- Disclosure of the use of the standardised approach (instructions).docx
- Annex XXI - Disclosure of the use of the IRB approach to credit risk.xlsx
- Annex XXII - Disclosure of the use of the IRB approach to credit risk (instructions).docx
- Annex XXIII - Disclosure of specialised lending.xlsx
- Annex XXIV- Disclosure of specialised lending (instructions).docx
- Annex XXIX - Disclosure of use of standardized approach and internal model for market risk.xlsx
- Annex XXV - Disclosure of exposures to counterparty credit risk.xlsx
- Annex XXVI - Disclosure of exposures to counterparty credit risk (instructions).docx
- Annex XXVII - Disclosure of exposures to securitisation positions.xlsx
- Annex XXVIII - Disclosure of exposures to securitisation positions (instructions).docx
- Annex XXX - Disclosure of use of standardized approach and internal model for market risk (instructions).docx
- Annex XXXI - Disclosure of operational risk.xlsx
- Annex XXXII - Disclosure of operational risk (instructions).docx
- Annex XXXIII - Disclosure of remuneration policy.xlsx
- Annex XXXIV - Disclosure of remuneration policy (instructions).docx
- Annex XXXV - Disclosure of encumbered and unencumbered assets.xlsx
- Annex XXXVI - Disclosure of encumbered and unencumbered assets (instructions).docx
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