6.1 What key reporting and disclosure requirements apply
to banks in your jurisdiction?
Banks are subject to extensive reporting requirements, and in
particular prudential reporting requirements under Regulation (EU)
No 575/2013 of the European Parliament and of the Council of
26 June 2013 on prudential requirements for credit
institutions and investment firms, as amended (CRR). This includes
reporting on own funds, financial information, large exposures,
leverage, liquidity, losses stemming from lending collateralised by
immovable property and asset encumbrance. The content and format of
the reporting are harmonised by Commission Implementing Regulation
(EU) No 680/2014 of 16 April 2014 laying down implementing
technical standards with regard to supervisory reporting of
institutions according to the CRR.
