Basel Committee on Banking Supervision - Review of the Pillar 3 disclosure requirements
Bank for International Settlements
Download Document| Date Published | 2014 |
| Version | |
| Primary Author | Bank for International Settlements |
| Other Authors | |
| Theme | Retail Housing Finance |
| Country |
Abstract
This consultative document sets out proposals from the first phase of the review. The focus of the Committee’s review during this phase has been on the disclosure requirements in the areas of credit, market, counterparty credit risks as well as equity risk and securitisation. Disclosure requirements for other risk elements covered by the existing Pillar 3 framework, namely interest rate risk in the banking book and operational risk, will be considered in phase two of the project when the policy reviews in these areas have been completed. The existing Pillar 3 disclosure requirements for these risk elements have been incorporated unchanged in Parts 9 and 10 of this consultative document for the sake of completeness.