Guidelines on materiality, proprietary and confidentiality and on disclosure frequency

status: Final and translated into the EU official languages

The Guidelines on materiality, proprietary and confidentiality and on disclosure frequency, detail the information that institutions in the EU banking sector should disclosed under Part Eight of Regulation (EU) No 575/2013 (Capital Requirements Regulation - CRR). These guidelines have been merged into one single document and cover how institutions should apply materiality, proprietary and confidentiality in relation to the disclosure requirements. They are part of the work of the EBA aimed at enhancing transparent and consistent information disclosure in the EU banking sector.

Press Release

Consultation Papers