Pillar 3 Disclosure Expectations

Regulators for banks, trust and loan companies issued these 2025 guidelines to standardize Pillar 3 capital disclosures. The framework establishes distinct reporting requirements for Domestic Systemically Important Banks and Small and Medium-Sized Deposit-Taking Institutions. These mandates enhance market transparency by enforcing consistent accounting practices, detailed capital adequacy metrics, and standardized disclosure formats across the financial sector.

Canada

Office of the Superintendent of Financial Institutions

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Information

Publication type

Guideline

Category

Accounting and Disclosure

Sector

Banks,

Trust and Loan Companies

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Table of contents

2025 Guidelines

Cover Letter

Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs)

Pillar 3 Disclosure Guideline for Small and Medium-Sized Deposit-Taking Institutions (SMSBs)