Europejski Urząd Nadzoru Bankowego, Projekt wykonawczych standardów technicznych w sprawie ujawniania w ramach tzw. filaru 3

EBA/ITS/2021/07

10 November 2021

Final Report Draft implementing technical standards amending Implementing Regulation (EU) No 637/2021 on disclosure of information on exposures to interest rate risk on positions not held in the trading book in accordance with Article 448 of Regulation (EU) No 575/2013

1. Executive Summary

Article 448 of Regulation (EU) No 575/2013 (‘CRR’) requires institutions to disclose, as from 28 June 2021, quantitative and qualitative information on the risks arising from potential changes in interest rates that affect both the economic value of equity and the net interest income of their non-trading book activities referred to in Article 84 and Article 98(5) of Directive 2013/36/EU (Capital Requirements Directive – CRD). In order to implement the disclosure required in Article 448 CRR, the EBA has developed these draft implementing technical standards (ITS) amending Implementing Regulation (EU) No 637/2021 of 15 March 2021. They include the following information: