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Final Report

EBA/ITS/2021/07 10 November 2021 Final Report Draft implementing technical standards amending implementing Regulation (EU) No 637/2021 on disclosure of information on exposures to interest rate risk on positions not held in the trading book in accordance with Article 448 of Regulation (EU) No 575/2013 Final Report ON DRAFT ITS ON IRRBB DISCLOSURE 2 Contents Summary3 and rationale4 implementing technical standards7 documents12 Draft cost-benefit analysis / impact assessment12 Feedback on the public consultation15 Final Report ON DRAFT ITS ON IRRBB DISCLOSURE 3 SummaryArticle 448 of Regulation (EU) No 575/2013 ( CRR ) requires institutions to disclose, as from 28 June 2021, quantitative and qualitative information on the risks arising from potential changes in interest rates that

(2) Implementing Regulation (EU) No 637/2021 of 15 March 2021, stemming from Article 434a of Regulation (EU) No 575/2013,should therefore be amended accordinglyvia means of a regulation to incorporate guidance on the new IRRBB disclosure requirements set in Article 448 of Regulation (EU) 575/2013.

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