General Information & Client Service
  • Americas: +1.212.553.1653
  • Asia: +852.3551.3077
  • China: +86.10.6319.6580
  • EMEA: +44.20.7772.5454
  • Japan: +81.3.5408.4100
Media Relations
  • New York: +1.212.553.0376
  • London: +44.20.7772.5456
  • Hong Kong: +852.3758.1350
  • Tokyo: +813.5408.4110
  • Sydney: +61.2.9270.8141
  • Mexico City: +001.888.779.5833
  • Buenos Aires: +0800.666.3506
  • São Paulo: +0800.891.2518
September 22, 2017

EBA launched a consultation to amend the implementing technical standards (ITS) on supervisory disclosure, which specify the format, structure, contents list, and annual publication date of the supervisory information to be disclosed by competent authorities. The revised draft ITS will incorporate changes to the EU legal framework and the establishment of Single Supervisory Mechanism (SSM). The consultation runs until December 22, 2017.

The current supervisory disclosure framework covers information on rules and guidance, options and discretions of the Capital Requirement Regulation (CRR) and Capital Requirements Directive (CRD), general criteria and methodologies for the supervisory review and evaluation process (SREP), and aggregate statistical data on key aspects of the implementation of the prudential framework. The proposed amendments will enhance the transparency of the ITS, ensure consistency between the templates and instructions, and should reduce the level of different interpretation between reporting competent authorities. The structure and the legal basis of both the draft revised ITS and of its related Annexes remain unchanged.


The rationale for amending the ITS, was the need to clarify the level of consolidation and the approach to be taken when aggregating the data. The consultation paper moves away from the host approach introduced in the former Committee of European Banking Supervisors, or CEBS, guidelines and implicitly widely applied under the previous ITS. It follows instead a consolidated approach in line with the existing reporting framework with the aim of avoiding additional burden and to enhance the comparability of the data. The aim of such a change is also to clarify the scope and the split of supervisory responsibilities to disclose information between ECB and national competent authorities within the SSM, as agreed in the Banking Union.


Related Links

Consultation Paper (PDF)

Draft Annex I (XLSX)

Draft Annex II (XLSX)

Draft Annex III (XLSX)

Draft Annex IV (XLSX)

Draft Annex V (DOCX)

Current ITS on Supervisory Disclosure

Comment Due Date: December 22, 2017

Keywords: Europe, EU, Banking, Implementing Technical Standards, Disclosures, SSM, CRD IV, EBA

Related Insights

OFR Adopts Data Collection Rule on Centrally Cleared Repo Transactions

OFR adopted a final rule to establish a data collection covering centrally cleared funding transactions in the U.S. repurchase agreement (repo) market.

February 20, 2019 WebPage Regulatory News

FHFA Finalizes Rule on Federal Home Loan Bank Capital Requirements

FHFA published, in Federal Register, the final rule to adopt, as its own, portions of the regulations of the Federal Housing Finance Board pertaining to the capital requirements for the Federal Home Loan Banks.

February 20, 2019 WebPage Regulatory News

SRB Publishes Framework for Performing Valuations in Resolution

The framework provides independent valuers and the general public with an indication of the expectations of SRB on the principles and methodologies for valuation reports, as set out in the legal framework.

February 19, 2019 WebPage Regulatory News

US Agencies Extend Consultation Period for the Proposed SA-CCR

US Agencies (FDIC, FED, and OCC) extended the comment period for a proposed rule to update their standards for how firms measure counterparty credit risk posed by derivative contracts.

February 18, 2019 WebPage Regulatory News

FED Extends Consultation Period for Stress Testing Rule

FED has published in the Federal Register a notice proposing amendments to the company run and supervisory stress test rules.

February 15, 2019 WebPage Regulatory News

EBA Single Rulebook Q&A: Third Update for February 2019

EBA published answers to two questions under the Single Rulebook question and answer (Q&A) updates for this week.

February 15, 2019 WebPage Regulatory News

SEC Proposes Rule on Risk Mitigation Techniques for Uncleared SBS

SEC proposed a rule that would require the application of specific risk-mitigation techniques to portfolios of security-based swaps (SBS) that are not submitted for clearing.

February 15, 2019 WebPage Regulatory News

FSB Report Examines Financial Stability Implications of Fintech

FSB published a report that assesses fintech-related market developments and their potential implications for financial stability.

February 14, 2019 WebPage Regulatory News

US Agencies Amend Regulatory Capital Rule to Allow Phase-In for CECL

US Agencies (FDIC, FED, and OCC) adopted the final rule to address changes to credit loss accounting under the U.S. generally accepted accounting principles; this includes banking organizations’ implementation of the current expected credit losses (CECL) methodology.

February 14, 2019 WebPage Regulatory News

FASB Proposes Taxonomy Improvements for the Credit Losses Standard

FASB proposed the taxonomy improvements for the proposed Accounting Standards Updates on Targeted Transition Relief for Topic 326 (Financial Instruments—Credit Losses) and Topic 805 (on Business Combinations—Revenue from Contracts with Customers).

February 14, 2019 WebPage Regulatory News
RESULTS 1 - 10 OF 2617