2023-01-08

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Commission Implementing Regulation (EU) 2021/637 laying down implementing technical standards for public disclosures by institutions

Institutions must disclose specific regulatory information regarding key metrics, risk-weighted exposures, risk management policies, own funds, liquidity requirements, and various risk categories using designated templates and tables defined in the regulation's annexes. Large institutions with a specific loan-to-advance ratio equal to or higher than 5% are required to disclose additional credit risk data on an annual basis, with obligations triggered after exceeding the threshold for two consecutive quarters. Global Systemically Important Institutions must disclose indicators of global systemic importance in their Pillar 3 reports. The regulation repeals several previous implementing and delegated regulations to consolidate these disclosure standards.

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Superseded by
Commission Implementing Regulation (EU) 2024/3172 laying down implementing technical standards for public disclosures by institutions2026
Supersedes
Commission Delegated Regulation (EU) 2017/2295 of 4 September 2017 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for disclosure of encumbered and unencumbered assets (Text with EEA relevance. )2017Commission Implementing Regulation (EU) 2016/200 of 15 February 2016 laying down implementing technical standards with regard to disclosure of the leverage ratio for institutions, according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)2016Commission Delegated Regulation (EU) 2015/1555 of 28 May 2015 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for the disclosure of information in relation to the compliance of institutions with the requirement for a countercyclical capital buffer in accordance with Article 440 (Text with EEA relevance)2015Commission Implementing Regulation (EU) No 1423/2013 of 20 December 2013 laying down implementing technical standards with regard to disclosure of own funds requirements for institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council Text with EEA relevance2013
Issued under
Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance2013
Refers to
Commission Implementing Regulation (EU) 2022/2453 amending ESG risk disclosure standards2022Commission Implementing Regulation (EU) 2022/631 amending disclosure standards for interest rate risk in the banking book2022Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)2021Commission Implementing Regulation (EU) 2021/1018 amending disclosure standards for global systemic importance indicators2021Commission Implementing Regulation (EU) 2021/451 on supervisory reporting standards for institutions2020Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (Text with EEA relevance)2020
+2 moreCommission Delegated Regulation (EU) No 1222/2014 of 8 October 2014 supplementing Directive 2013/36/EU of the European Parliament and of the Council with regard to regulatory technical standards for the specification of the methodology for the identification of global systemically important institutions and for the definition of subcategories of global systemically important institutions Text with EEA relevance2014Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC Text with EEA relevance2013

Source: European Commission — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works

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