Regulatory Alerts2013-06-11
D8 of 2013: Matters related to the composition of Pillar 3 capital disclosure requirements
The document establishes Annexure B, a mandatory Main Features Disclosure Template that banks must use to report key characteristics of all outstanding regulatory capital instruments. It requires institutions to complete specific data fields covering issuer details, transitional and post-transitional Basel III regulatory treatment, and instrument classifications. The template further mandates detailed disclosure of coupon structures, conversion triggers, write-down mechanisms, and subordination hierarchy to ensure transparency regarding loss absorbency.
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