Transcription of Final report
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Final report Final DRAFT IMPLEMENTING TECHNICAL STANDARDS ON PUBLIC DISCLOSURES BY INSTITUTIONS OF THE INFORMATION REFERRED TO IN TITLES II AND III OF PART EIGHT OF REGULATION (EU) NO 575/2013] 1 EBA/ITS/2020/04 24 June 2020 Final report Final draft implementing technical standards on public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 Final report Final DRAFT IMPLEMENTING TECHNICAL STANDARDS ON PUBLIC DISCLOSURES BY INSTITUTIONS OF THE INFORMATION REFERRED TO IN TITLES II AND III OF PART EIGHT OF REGULATION (EU) NO 575/2013] 2 Contents 1. Executive summary 3 2. Background and rationale 4 New banking regulatory package 5 Integration of Pillar 3 disclosure requirements with supervisory reporting 6 Proportionality in Pillar 3 disclosures 7 Templates and tables: use of fixed and flexible formats 8 Other general considerations 8 Disclosure topic by topic 9 Disclosure of key metrics and overview of risk-weighted exposure amounts (Articles 438 and 447) 9 Disclosure of risk management objectives and policies (Article 435) 10 Disclosure of information on the scope of application (Article 436 of the CRR) 11 Prudent valuation adjustments (PVAs) disclosure (point (e))
2.6.10 Disclosure of exposures to counterparty credit risk (Articles 435, 438 and 439) 30 2.6.11 Disclosure of exposures to securitisation positions (Article 449) 31 2.6.12 Disclosure of use of standardised approach and internal model for market risk (Articles 435, 438, 445 and 455) 32
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