Europejski Urząd Nadzoru Bankowego, Wytyczne zmieniające wytyczne dot. ujawnienia w zakresie ekspozycji nieobsługiwanych i restrukturyzowanych

EBA/GL/2022/13

12 October 2022

Guidelines amending Guidelines EBA/GL/2018/10 on disclosure of nonperforming and forborne exposures

Executive Summary

The comprehensive disclosure requirements that apply on the basis of the Commission Implementing Regulation (EU) 2021/637 since 28 June 2021 include among other elements, requirements to disclose information on non-performing and forborne exposures. These requirements apply to large and other listed institutions and thus implement the requirements to disclose information on non-performing and forborne exposures introduced in Article 442 of Regulation (EU) No 575/2013 (CRR).

The differences in the scope of application of the Commission Implementing Regulation (EU) 2021/637 and the EBA Guidelines on disclosure of non-performing and forborne exposures (EBA/GL/2018/10) create asymmetry in the publicly available information and transparency that also limits the availability of important information regarding small and non-complex institutions and...