EBA publishes final guidelines on LCR disclosure

08 March, 2017

The European Banking Authority (EBA) published today its final Guidelines on liquidity coverage ratio (LCR) disclosure. These Guidelines provide harmonised disclosure templates and tables for LCR disclosure without altering the general disclosure framework provided for in the Capital Requirements Regulation (CRR). The aim is to improving transparency and comparability of LCR and other liquidity risk management related information.

Items in the LCR disclosure template are calculated as simple averages of monthly reporting observations based on the Implementing Technical Standards (ITS) on LCR reporting. The LCR disclosure template is complemented by explanatory notes, both qualitative and quantitative, of the disclosed LCR items. Finally, the Guidelines provide a table for the disclosure of risk management objectives and policies for liquidity risk.

These Guidelines apply to credit institutions covered by the LCR Delegated Regulation and identified as Globally and Other Systemically Important Institutions (G-SIIs and O-SIIs) or at the discretion of the relevant competent authority or on a voluntary basis. The Guidelines will apply from 31 December 2017.

The original press release can be found here on the EBA website.

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