EBA欧洲银行-EBA-GL-2016-11-Version-2-CT-GLs-on-final-report-on-the-GL-on-disclosure-requirements_6页_224kb
报告摘要
EBA Guidelines Compliance Summary
Overview
This document outlines the compliance status of national competent authorities (NCAs) and EU institutions with the EBA's Guidelines on disclosure requirements under Part Eight of Regulation (EU) No 575/2013 (CRR). The guidelines were issued in 2016 and became applicable on 19 February 2018, with updates made on 20 March 2018. The table details whether each authority has complied, intends to comply, or has not responded.
Core Content
The EBA's guidelines focus on disclosure requirements for credit institutions and investment firms, aiming to ensure transparency and consistency in financial reporting. These guidelines are part of the Pillar 3 requirements of the CRR, which mandate the disclosure of certain financial and risk-related information.
Compliance Status by Member States
| Member State | Competent Authority | Compliance Status | Comments |
|---|---|---|---|
| Belgium (BE) | National Bank of Belgium | No response | No notification received within two months |
| Bulgaria (BG) | Bulgarian National Bank | Intends to comply | By 31.12.2017 |
| Czech Republic (CZ) | Czech National Bank | Intends to comply | By 01.01.2018 |
| Denmark (DK) | Danish Financial Supervisory Authority | Yes | Notification date: 21.09.2017 |
| Germany (DE) | Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin) | Yes | Notification date: 09.10.2017 |
| Estonia (EE) | Finantsinspektsoon | Yes | Notification date: 02.10.2017 |
| Ireland (IE) | Central Bank of Ireland | Intends to comply | By 31.12.2017 |
| Greece (EL) | Bank of Greece | Intends to comply | By 31.12.2017 |
| Croatia (HR) | Republic of Croatia | Intends to comply | By 31.12.2017 |
| Spain (ES) | Banco de España | Intends to comply | By 31.12.2017 |
| Italy (IT) | Bank of Italy | Intends to comply | By 31.12.2017 |
| Cyprus (CY) | Central Bank of Cyprus | Intends to comply | By 31.12.2017 |
| Latvia (LV) | Financial and Capital Market Commission | Intends to comply | By 31.12.2017 |
| Lithuania (LT) | Bank of Lithuania | No response | No notification received within two months |
| Luxembourg (LU) | Commission de Surveillance du Secteur Financier (CSSF) | Intends to comply | By 31.12.2017 |
| Hungary (HU) | Central Bank of Hungary | Intends to comply | By 31.12.2017 |
| Malta (MT) | Malta Financial Services Authority | Intends to comply | By such time as necessary legislative or regulatory proceedings are completed |
| Netherlands (NL) | De Nederlandsche Bank | Yes | Notification date: 09.10.2017 |
| Austria (AT) | Austrian Financial Market Authority | Yes | Notification date: 03.10.2017. Guidelines not required for non-G-SILs/O-SILs, but recommended |
| Poland (PL) | Komisja Nadzoru Finansowego | Yes | Notification date: 10.10.2017 |
| Portugal (PT) | Banco de Portugal | Intends to comply | By 31.12.2017 |
| Romania (RO) | National Bank of Romania | Yes | Notification date: 04.10.2017 |
| Slovenia (SI) | Bank of Slovenia | Intends to comply | By 31.12.2017 |
| Slovakia (SK) | Národná Banka Slovenska | No | Does not comply and does not intend to comply. Considers existing disclosure structures sufficient |
| Finland (FI) | FIN-FSA | Intends to comply | By 3.12.2017 |
| Sweden (SE) | Finansinspektionen | Intends to comply | By 31.12.2017 |
| United Kingdom (UK) | Prudential Regulation Authority (PRA) | Yes | Notification date: 10.10.2017. Guidelines not within PRA's competence |
EU Institutions - Agencies
| Institution | Compliance Status | Comments |
|---|---|---|
| ECB | No response | No notification received within two months |
EEA-EFTA States
| State | Competent Authority | Compliance Status | Comments |
|---|---|---|---|
| Iceland (IS) | Financial Supervisory Authority, Iceland | Intends to comply | By the application date of the Guidelines |
| Liechtenstein (LI) | Financial Market Authority Liechtenstein (FMA) | Yes | Notification date: 18.01.2018. Complies as of 1 January 2018 |
| Norway (NO) | Finanstilsynet | Intends to comply | By 01.01.2018 |
European Territories under Article 355(3) TFEU
| Territory | Competent Authority | Compliance Status | Comments |
|---|---|---|---|
| Gibraltar | Financial Services Commission (UK) | No response | No notification received within two months |
Key Points
- Compliance Deadline: The guidelines became applicable on 19 February 2018, with a two-month notification period.
- Non-Compliance Reasons: Some authorities, like the Slovak National Bank, believe existing disclosure structures are sufficient and do not require further standardization.
- Exceptions: The French ACPR does not comply with paragraph 71 of the guidelines due to a conflict with Article 49.1 of the CRR.
- UK Specificity: The PRA stated that the guidelines are outside its competence, while the FCA responded to the EBA, indicating compliance.
- Transparency Note: Authorities that continue to intend to comply after the application date are considered non-compliant unless specific conditions are met.
Notes
- NCAs are required to inform the EBA of their compliance status with each guideline or recommendation.
- The EBA does not take responsibility for the accuracy of the information provided by NCAs.
- For detailed information on a specific authority's stance, direct contact with the respective competent authority is recommended.
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