2026-04-16

Added · Updated

Commission Implementing Regulation (EU) 2024/3172 laying down implementing technical standards for public disclosures by institutions

Institutions must disclose specific prudential metrics, risk management policies, capital buffers, leverage ratios, and risk exposures using uniform formats and templates defined in Annex I. Large institutions with a specific loan ratio of 5% or higher are required to disclose additional credit risk quality information annually, while Global Systemically Important Institutions must report indicator values in their Pillar 3 reports. Non-complex institutions are exempt from submitting data to the EBA single access point, which mandates that other institutions file disclosures in both PDF and XBRL-csv formats for automatic validation and publication.

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