EBA欧洲银行-Public-Hearing-CCB-Disclosure_14页_697kb

报告摘要

EBA: CP on RTS on Disclosure of Countercyclical Capital Buffer

Core Content

The European Banking Authority (EBA) conducted a public hearing on 8 September 2014 to discuss the proposed Regulatory Technical Standards (RTS) on the disclosure of countercyclical capital buffer (CCB) information. The objective of the consultation was to develop disclosure templates that would enable banks to report their compliance with the CCB requirements under the Capital Requirements Directive (CRD) and the Capital Requirements Regulation (CRR).

Main Viewpoints

The EBA was mandated under Article 440(2) of the CRR to develop draft RTS that specify the disclosure requirements outlined in Article 440(1) of the CRR. These requirements include the geographical distribution of credit exposures relevant for CCB calculation and the amount of institution-specific CCB.

The proposed disclosure templates aim to:

Disclose key information on CCB compliance
Ensure consistency with the CCB calculation method under Articles 130 and 140 of the CRD
Align with the existing RTS on the geographical location of credit exposures (EBA/RTS/2013/15)

Key Information

Proposed Disclosure Templates

Table 1 - Geographical distribution of credit exposures relevant for the calculation of the CCB
- Includes exposure value by country
- Own fund requirements of credit exposures by country
- Weights applied to countercyclical buffer rates by country
- Countercyclical buffer rates by country
Table 2 - Amount of institution-specific CCB
- Total risk exposure amount
- Institution-specific countercyclical buffer rate
- Amount of institution-specific countercyclical capital buffer

Approaches Considered

Issue	Proposal	Alternatives Considered	Justification
Exposure measure	1. Exposure value <br> 2. Own funds requirements	Only exposure value <br> Only own funds requirements	Both measures provide useful information: exposure value shows the distribution of activities and OFR is a direct input to the CCB calculation
Granularity of exposures	By exposure group (credit, trading book and securitisation)	By exposure class <br> All relevant credit exposures	This breakdown follows the breakdown in Article 140(4) of the CRD and is consistent with the RTS on identification of geographical location, where the criteria differ by exposure group
Geographical breakdown	By country	-	This breakdown is consistent with the CRR and the RTS on identification of geographical location

Frequency of Disclosure

Geographical distribution of credit exposures: Disclosed annually, in conjunction with the date of publication of the financial statements (Article 433 of the CRR)
Amount of the CCB: Disclosed quarterly, as part of the Institution Technical Standards (ITS) on own funds disclosure

Level of Application

The calculation and maintenance of the institution-specific countercyclical capital buffer is made on an individual or consolidated basis in accordance with Article 130 of the CRD.
- Individual basis: If the institution is not part of a group.
- Consolidated basis: If the institution is part of a group.
- Individual or sub-consolidated basis: If the institution is a significant subsidiary of an EU parent institution or a financial holding.

Next Steps and Submission

Next Steps	Dates
End consultation period	27 September 2014
Incorporation of comments from the consultation <br> Endorsement of the final draft RTS by the EBA Board of Supervisors	October/November 2014
Submission to the Commission	November/December 2014 (Deadline: 31 December 2014)
Commission to review, endorse and translate <br> Publication in the Official Journal of the EU <br> Entry into force after publication in the OJ	+3 / 4 months

Conclusion

The EBA is proposing two disclosure templates to ensure transparency in the application of the countercyclical capital buffer. These templates are designed to align with the regulatory framework and provide consistent, relevant information to stakeholders. The geographical breakdown of exposures is to be disclosed annually, while the CCB amount is disclosed quarterly. The templates will be developed based on the existing RTS on the identification of geographical location of credit exposures. The consultation period closed on 27 September 2014, and the EBA is expected to submit the final draft RTS to the European Commission by 31 December 2014.

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