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Guidelines amending disclosure guidelines - European ...

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EBA publishes guidance on impact of CRR adjustments in response to the COVID‐19 pandemic on supervisory reporting and disclosure. Skiptomaincontent Home» Regulationandpolicy» TransparencyandPillar3» GuidelinesAmendDisclosureGuidelinesEbagl201801 Followuson: Guidelinesamendingdisclosureguidelines FinalandtranslatedintotheEUofficiallanguages TheaimoftheseGuidelinesistoclarifyonwhetherinstitutionsaregoingtoapplyornotthetemporarytreatmentincludedinthenewArticle468forunrealisedgainsandlossesmeasuredatfairvaluethroughothercomprehensiveincomeandadjustmentstotheprovisionsonIFRS9transitionalarrangementsinaccordancewithArticle473aoftheCRR.  TheseGuidelinesamendtheEBA/GL/2018/01. Documents GuidelinestoamenddisclosureguidelinesEBA/GL/2018/01 Compliancetable(Updated19March 2020) Translationsfor: Guidelines bgбългарски csceština dadansk deDeutsch elΕλληνικά esespañol eteestikeel fisuomi frfrançais hrhrvatski humagyar ititaliano ltlietuviukalba lvlatviešuvaloda mtMalti nlNederlands plPolski ptPortuguês roRomână skSlovencina slSlovenščina svsvenska Links RevisedfinaldraftITSonreportingforv3.0appliedinthelightoftheCOVID-19crisis GuidelinesondisclosurerequirementsonIFRS9transitionalarrangements PressRelease PressRelease EBApublishesguidanceonimpactofCRRadjustmentsinresponsetotheCOVID‐19pandemiconsupervisoryreportinganddisclosure 11August2020 TheEuropeanBankingAuthority(EBA)publishedtodayarevisedversionofitsImplementingTechnicalStandards(ITS)onsupervisoryreportingv3.0andtwosetsofGuidelinesondisclosuresandsupervisoryreportingrequirements.Theseproductsprovideclarificationsontheapplicationofcertainadjustments(“quickfix”)oninstitutions’disclosuresandsupervisoryreportingintroducedintheCapitalRequirementsRegulation(CRR)inresponsetotheCOVID19. Inparticular,theGuidelinesonsupervisoryreportinganddisclosurerequirementsprovideclarityonhowtoreporttheITSonsupervisoryreportingversions2.9and2.10,andontheexistingITSondisclosureofleverageratio. TheamendingGuidelinesondisclosureclarifywhetherinstitutionsaregoingtoapplyornotthetemporarytreatmentincludedinthenewArticle468oftheCRRforunrealisedgainsandlossesmeasuredatfairvaluethroughothercomprehensiveincomeandadjustmentstotheprovisionsonIFRS9transitionalarrangementsinaccordancewithArticle473aoftheCRR. Finally,therevisedfinaldraftITSonreportingforv3.0replacethefinaldraftITSsubmittedinJune(EBA/ITS/2020/05)toaccommodatetheCRR“quickfix”andimpactAnnexesI,II,X,XIofthefinaldraftITS. Legalbasisandbackground TheseGuidelineshavebeendraftedinaccordancewithArticle16ofRegulation(EU)No1093/2010(EBAFoundingRegulation),whichmandatestheAuthoritytoissueguidelinesaddressedtoallcompetentauthoritiesorallfinancialinstitutionsandrecommendationstooneormorecompetentauthoritiesortooneormorefinancialinstitutions,withaviewtoestablishingconsistent,efficientandeffectivesupervisorypracticeswithintheESFS,andtoensuringthecommon,uniformandconsistentapplicationofUnionlaw. TheITSonsupervisoryreportinghavebeendevelopedinaccordancewiththemandateincludedinArticle430ofRegulation(EU)No575/2013. Regulation(EU)2020/873oftheEuropeanParliamentandoftheCouncilof24June2020amendingRegulations(EU)No575/2013and(EU)2019/876asregardscertainadjustmentsinresponsetotheCOVID-19pandemic(CRR“quickfix”),introducedamendmentstoregulatoryrequirements,whichhaveanimpactonsupervisoryreportingintheEBAreportingframeworksv2.9,v2.10,v3.0,andondisclosuresrequirements,mainlyonleverageratioandonEBA/GL/2018/01. Presscontacts FrancaRosaCongiu [email protected]| +33186527052| Follow@EBA_News

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