2024-11-29
Added · Updated
The European Commission adopted Implementing Regulation (EU) 2024/3172 to establish uniform disclosure formats for institutions under the Capital Requirements Regulation, repealing the 2021/637 regulation. The text mandates specific disclosures regarding key prudential metrics, own funds, leverage, liquidity, and ESG risks, while introducing new templates for market risk, operational risk, and crypto-asset exposures. It sets a 5% threshold for large institutions to disclose additional loan data and requires Global Systemically Important Institutions to report specific significance indicators. These standards align EU disclosure requirements with Basel III international standards.