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Article (8): Disclosure Requirements

C 52/2017 Effective from 23/2/2017
  1. To help improve transparency of regulatory capital and market discipline, banks will be required, at a minimum, to disclose the following items:
     
    1. Full reconciliation of all regulatory capital elements back to the balance sheet in the audited financial statements;
       
    2. Separate disclosure of all regulatory adjustments and the items not deducted from Common Equity Tier 1 according to paragraphs 87 and 88 of Basel III;
       
    3. Description of all limits and minima, identifying the positive and negative elements of capital to which the limits and minima apply;
       
    4. Description of the main features of capital instruments issued;
       
    5. Banks, which disclose ratios involving components of regulatory capital, for example ‘Equity Tier 1’, ‘Core Tier 1’ or ‘Tangible Common Equity’ ratios, must accompany such disclosures with a comprehensive explanation of how these ratios are calculated;
       
    6. Full terms and conditions of all instruments included in the regulatory capital. Issuances that fall under a grandfathering rule are exempted.