EBA欧洲银行-Guidelines-on-uniform-disclosure-of-IFRS-9-transitional-arrangements_MT_8页_353kb

报告摘要

Summary of EBA/GL/2018/01

Core Content

The document EBA/GL/2018/01 provides guidance on the uniform disclosure format required by Article 473a of Regulation (EU) No 575/2013 (CRR). It outlines the requirements for transparency regarding the capital adequacy and risk exposure of financial institutions, particularly in the context of the implementation of IFRS 9 and ECL analogies.

Main Points

1. Compliance and Reporting Obligations

The guidance is issued under Article 16 of Regulation (EU) No 1093/2010.
Competent authorities and financial institutions must comply with the guidance and report to the EBA whether they do so or not.
Any non-compliance or changes in compliance status must be reported to the EBA by 16 March 2018.
Reports should be submitted using the form available on the EBA website and include a reference to EBA/GL/2018/01.
All changes in the compliance status must be communicated to the EBA.

2. Scope and Application

The guidance applies to financial institutions that are subject to the requirements of Article 473a of the CRR, specifically those that are required to disclose all or part of the metrics specified in the CRR Part II.
The quantitative model is mandatory for financial institutions applying the transitional arrangements under IFRS 9 and ECL analogies.
Institutions not applying these transitional arrangements must use a flexible narrative format.

3. Reporting Frequency

The reporting frequency is determined by the EBA/GL/2014/14, as amended by EBA/GL/2016/11.
Institutions must report information on capital, risk exposure, and leverage ratios at the specified intervals:
- Quarterly basis: Data for periods T, T-1, T-2, T-3, and T-4.
- Semi-annual basis: Data for periods T, T-2, and T-4.
- Annual basis: Data for periods T and T-4.

4. Content of the Disclosure

The disclosure must include the following:
- Regulatory capital (CET1, Tier 1, and Total Capital).
- Total risk exposure.
- Capital ratios (CET1, Tier 1, and Total Capital ratios).
- Leverage ratio.
All metrics must be reported for each reporting period.

Key Information

Transitional Arrangements

The guidance considers the impact of the transitional arrangements under IFRS 9 and ECL analogies.
These arrangements are applied during the transitional period as specified in Article 473a(6) of the CRR.

Definitions

The terms used in the CRR are interpreted consistently in the guidance.
"Analogous ECLs" refer to the credit loss models used in the CRR and are equivalent to those in IFRS 9.

Format of the Disclosure

The quantitative model is mandatory for institutions applying the transitional arrangements.
The narrative format is flexible for those not applying the arrangements.
The format is fixed for the quantitative model, while the narrative format allows for flexibility.

Tables and Metrics

Quantitative Model

Ringiela	Spjegazzjoni
1	CET1 Capital as disclosed by institutions under the ITS for capital requirements (Box 29 of the "Capital Requirements Disclosure Model")
2	CET1 Capital adjusted for IFRS 9 and transitional arrangements of ECL analogies, calculated under Article 473a of the CRR not applied
3	Tier 1 Capital as disclosed by institutions under the ITS for capital requirements (Box 45 of the "Capital Requirements Disclosure Model")
4	Tier 1 Capital adjusted for IFRS 9 and transitional arrangements of ECL analogies, calculated under Article 473a of the CRR not applied
5	Total Capital as disclosed by institutions after the ITS for capital requirements (Box 59 of the "Capital Requirements Disclosure Model")
6	Total Capital adjusted for IFRS 9 and transitional arrangements of ECL analogies, calculated under Article 473a of the CRR not applied
7	Total risk exposure as disclosed by institutions after the ITS for capital requirements (Box 60 of the "Capital Requirements Disclosure Model")
8	Total risk exposure adjusted for IFRS 9 and transitional arrangements of ECL analogies, calculated under Article 473a of the CRR not applied
9	CET1 Capital ratio as disclosed by institutions after the ITS for capital requirements (Box 61 of the "Capital Requirements Disclosure Model")
10	CET1 Capital ratio adjusted for IFRS 9 and transitional arrangements of ECL analogies, calculated under Article 473a of the CRR not applied
11	Tier 1 Capital ratio as disclosed by institutions after the ITS for capital requirements (Box 62 of the "Capital Requirements Disclosure Model")
12	Tier 1 Capital ratio adjusted for IFRS 9 and transitional arrangements of ECL analogies, calculated under Article 473a of the CRR not applied
13	Total Capital ratio as disclosed by institutions after the ITS for capital requirements (Box 63 of the "Capital Requirements Disclosure Model")
14	Total Capital ratio adjusted for IFRS 9 and transitional arrangements of ECL analogies, calculated under Article 473a of the CRR not applied
15	Total coverage for leverage ratio as disclosed by institutions after the ITS for leverage ratio disclosure (Box 21 of the "LRCom: Common Disclosure of Leverage Ratio")
16	Leverage ratio as disclosed by institutions after the ITS for leverage ratio disclosure (Box 22 of the "LRCom: Common Disclosure of Leverage Ratio")
17	Leverage ratio calculated adjusted for IFRS 9 and transitional arrangements of ECL analogies, calculated under Article 473a of the CRR not applied

Reporting Periods

The reporting periods T, T-1, T-2, T-3, and T-4 are defined as quarterly periods.
Institutions must report data corresponding to these periods.
The data for previous periods is not required unless it is more recent than the first reporting period starting from 1 January 2018.

Conclusion

This guidance aims to ensure uniformity in disclosures related to capital and risk exposure across the European Union. It applies to financial institutions and competent authorities, and outlines the format, content, and frequency of the disclosure requirements. The transitional arrangements under IFRS 9 and ECL analogies are considered in the calculations. Institutions must report in accordance with the specified format and frequency, and any changes in compliance status must be notified to the EBA.