2026-04-16
Added · Updated
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.