Consultation Paper on Guidelines on disclosure requirements on IFRS 9 transitional arrangements (EBA-CP-2017-11).pdf
Consultation Paper on Guidelines on disclosure requirements on IFRS 9 transitional arrangements (EBA-CP-2017-11)
Consultation Paper on Guidelines on disclosure requirements on IFRS 9 transitional arrangements (EBA-CP-2017-11)
The European Banking Authority (EBA) launched today a consultation on a set of Guidelines specifying a uniform format for the institutions’ disclosure requirements of IFRS 9 and analogous expected credit losses (ECLs) transitional arrangements. The Guidelines aim at increasing consistency and comparability of the information disclosed by institutions during the transition to the full implementation of the new accounting standard, and at ensuring market discipline. The consultation runs until 13 September 2017.
Final report on the Guidelines on disclosure requirements under Part Eight of Regulation 575 2013 (EBA-GL-2016-11) - Version 2 (updated on 09/06/17)
The European Banking Authority (EBA) published today its final Guidelines on liquidity coverage ratio (LCR) disclosure. These Guidelines provide harmonised disclosure templates and tables for LCR disclosure and aim at improving transparency and comparability of LCR and other liquidity risk management related information.
The European Banking Authority (EBA) published today its final draft Regulatory Technical Standards (RTS) on the disclosure of encumbered and unencumbered assets for the provision of transparent and harmonised information on this topic, as laid down in the Capital Requirements Regulation (CRR). Through the disclosure of asset encumbrance based on a consistent definition and formats, these standards will enable market participants to assess the information provided by institutions in a clear and consistent manner.
Final draft RTS on Encumbered and Unencumbered Assets (EBA-RTS-2017-03)
Annex (Disclosure on Asset Encumbrance)
The European Banking Authority (EBA) published today its final Guidelines on regulatory disclosure requirements following an update of the Pillar 3 requirements by the Basel Committee in January 2015. These Guidelines represent a significant step forward in the EBA’s effort of improving and enhancing the consistency and comparability of institutions’ regulatory disclosures
Consultation Paper on Guidelines on disclosure requirements
Annex I
The European Banking Authority (EBA) launched today a consultation on a set of Guidelines on regulatory disclosure requirements following an update of the Pillar 3 requirements by the Basel Committee in January 2015. These Guidelines are part of the EBA’s work to improve and enhance the consistency and comparability of institutions’ disclosures and aim to ensure market discipline. The consultation runs until 29 September 2016.
Annex (Disclosure on Asset Encumbrance)
CP on RTS on disclosure of encumbered and unencumbered assets (EBA-CP-2016-05)
The European Banking Authority (EBA) launched today a consultation on draft Regulatory Technical Standards (RTS) on the disclosure of encumbered and unencumbered assets for the provision of transparent and harmonised information on the topic, as laid down in the Capital Requirements Regulation (CRR). These draft RTS, which build on the EBA Guidelines on the same topic, detail the disclosure requirements and provide additional information. The consultation will run until 25 July 2016.
EBA follow-up report on banks’ transparency in their 2014 pillar 3 reports