Implementing Technical Standards (ITS) on Disclosure for Own Funds

status: Adopted and published on the Official Journal

These technical standards aim at ensuring a uniform approach to disclosure for own funds by institutions and across jurisdictions in order to allow detailed assessments of banks’ capital positions and to make cross-jurisdictional comparisons. The requirements contained in the draft ITS are directed at institutions which are requested to complete three sets of templates: a general own funds disclosure template reflecting the capital position of institutions; a transitional disclosure template covering the phasing in of the regulatory adjustments and a template describing the main features of an institution’s capital instruments.

Press Release

Consultation Papers