Europejski Urząd Nadzoru Bankowego, Ostateczny raport - Ostateczny projekt technicznych standardów wdrażających dotyczących publicznego ujawniania przez instytucje informacji, o których mowa w Tytułach II i III Części Osiemnastej Rozporządzenia (UE) nr 575/2013

EBA/ITS/2024/05

20 June 2024

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. Pillar 3 disclosure framework plays an important role in promoting market discipline in the financial sector by increasing the consistency and comparability of the publicly disclosed information across EU institutions, but also between EU institutions and non-EU internationally active banks through its alignment with Basel standards. Furthermore, the Pillar 3 disclosure framework contributes to increase the efficiency and reduce costs of disclosures by institutions through the integration of quantitative disclosure data with supervisory reporting. Therefore, it’s important to keep this framework updated to consider the disclosure needs of users of information, the development of the supervisory reporting and the regulatory changes.

2. The EBA set out the Pillar 3...