Implementing Technical Standards on institutions’ public disclosures of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013

Status: Final draft RTS/ITS adopted by the EBA and submitted to the European Commission

These new Implementing Technical Standards (ITS) for financial institutions' public disclosure provide a comprehensive Pillar 3 disclosure framework that promote comparability and consistency of information. These ITS also implement regulatory changes introduced by the CRR3 and align the disclosure framework with international standards.

They repeal the Commission Implementing Regulation (EU) 2021/637 with a view to make the technical standards more user-friendly for institutions. The IT solutions according to which disclosures have to be provided, including templates and instructions, can be found on the EBA website.

History of Commission Implementing Regulation (EU) 2021/637

Since the application of the ITS on Pillar 3 disclosures of 28 June 2021, the following standards were repealed:

Furthermore, considering the full overlap of the ITS on Pillar 3 disclosures with earlier requirements, the EBA reviewed the status of several disclosure guidelines, as explained in this press release.

The original version of the ITS on Pillar 3 disclosures has been amended By the following ITS:

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.

Links

Summary of document history

Current version Ongoing versions

CP on comprehensive ITS for financial institutions public disclosure

Status: Closed
Deadline: 16 JANUARY 2020

Documents

Annex 33 - Disclosure of use of standardized approach and internal model for market risk.xlsx

(47.33 KB - Excel Spreadsheet) Last update 16 October 2019

History of Commission Implementing Regulation (EU) 2021/637

Summary of document history

CP on comprehensive ITS for financial institutions public disclosure

Documents

Annex 33 - Disclosure of use of standardized approach and internal model for market risk.xlsx

Annex 5 - Disclosure of the scope of application.xlsx

Annex 26 - Disclosure of the use of the IRB approach to credit risk (instructions).docx

Annex 40 - Disclosure of encumbered and unencumbered assets (instructions).docx

Annex 15 - Disclosure of the leverage ratio.xlsx

Annex 32 - Disclosure of exposures to securitisation positions (instructions).docx

Annex 11 -Disclosure of countercyclical capital buffers.xlsx

Annex 18 - Disclosure of liquidity requirements (instructions).docx

Annex 30 - Disclosure of exposures to counterparty credit risk (instructions).docx

Annex 3 - Disclosure of risk management objectives and policies.xlsx

Annex 7 - Disclosure of own funds.xlsx

Annex 24 - Disclosure of the use of the standardised approach (instructions).docx

Annex 38 - Disclosure of remuneration policy (instructions).docx

Annex 1 - Disclosure of key metrics and overview of risk-weighted exposure amounts.xlsx

Annex 37 - Disclosure of remuneration policy.xlsx

Annex 6 - Disclosure of the scope of application (instructions).docx

Annex 17 - Disclosure of liquidity requirements.xlsx

Annex 12 - Disclosure of countercyclical capital buffers (instructions).docx

Annex 34 - Disclosure of use of standardized approach and internal model for market risk (instructions).docx

Annex 36 - Disclosure of operational risk (instructions).docx

Annex 39 - Disclosure of encumbered and unencumbered assets.xlsx

Annex 8 - Disclosure of own funds (instructions).docx

Annex 31 - Disclosure of exposures to securitisation positions.xlsx

Annex 35 - Disclosure of operational risk.xlsx

Annex 20 – Disclosure of credit risk quality (instructions).docx

Annex 22 – Disclosure of the use of credit risk mitigation techniques (instructions).docx

Annex 16 - Disclosure of the leverage ratio (instructions).docx

Annex 28 - Disclosure of specialised lending and equity exposures under the simple risk weight approach (instructions).docx

Annex 29 - Disclosure of exposures to counterparty credit risk.xlsx

Annex 27 - Disclosure of specialised lending and equity exposures under the simple risk weight approach.xlsx

Consultation paper on the ITS on Institutions' public disclosures.pdf

Annex 25 - Disclosure of the use of the IRB approach to credit risk.xlsx

Annex 21 – Disclosure of the use of credit risk mitigation techniques.xlsx

Annex 4 - Disclosure of risk management objectives and policies (instructions).docx

Mapping tool.xlsx

Annex 23 - Disclosure of the use of the standardised approach.xlsx

Annex 2 - Disclosure of key metrics and overview of risk-weighted exposure amounts (instructions).docx

Annex 19 – Disclosure of credit risk quality.xlsx

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