On December 14, 2016, the EBA published final Guidelines on compliance with the regulatory disclosure requirements in the CRR. The EBA's Guidelines aim to ensure harmonized implementation of the Basel III Pillar 3 requirements that were released in January 2015. The Guidelines introduce specific guidance and formats for Pillar 3 disclosures, including tables and templates. The Guidelines will apply to Globally and Other Systemically Important Institutions. However, national regulators are able to require other firms to apply the Guidelines when complying with their Pillar 3 disclosure obligations under the CRR. The Guidelines apply for year-end 2017 disclosures. However, the EBA recommends that G-SIIs implement these for year-end 2016 disclosures, and strongly encourages implementation of the guidelines for a limited subset of disclosure requirements relating to risk-weighted assets and capital requirements for the year-end 2016 disclosures.
The final Guidelines are available at: http://www.eba.europa.eu/documents/10180/1696202/ Final+report+on+the+Guidelines+on+disclosure+requirements +under+Part+Eight+of+Regulation+575+2013+%28EBA-GL-2016-11%29.pdf .
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