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Final report
Final report ON THE GUIDELINES ON DISCLOSURE REQUIREMENTS UNDER PART EIGHT OF REGULATION (EU) NO 575/2013 EBA/GL/2016/11, version 2* 14 December 2016 Final report Guidelines on disclosure requirements under Part Eight of Regulation (EU) No 575/2013 * Version amended on 9 June 2017 to reflect corrigenda on pages 57, 72, 76, 78, 82 and 91, as well as l anguage corrections and legislation updates in various parts of t he report ON THE GUIDELINES ON DISCLOSURE REQUIREMENTS UNDER PART EIGHT OF REGULATION (EU) NO 575/2013 2 Contents 1. Executive summary 5 Next steps 6 2. Background and rationale 7 The EBA draft guidelines 7 Content of the guidelines 10 Other issues in the context of the guidelines 23 The EBA s statement on early application of the guidelines 27 Guidelines 29 1.
FINAL REPORT ON THE GUIDELINES ON DISCLOSURE REQUIREMENTS UNDER PART EIGHT OF REGULATION (EU) NO 575/2013 . 2 . Contents . 1. Executive summary 5
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