CRD IV/ CRR : Disclosure on countercyclical capital buffer
On 19 September 2015, Commission Delegated Regulation (EU) 2015/1555 of 28 May 2015 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for the disclosure of information in relation to the compliance of institutions with the requirement for a countercyclical capital buffer in accordance with Article 440, was published.
Pursuant to Article 440 of Regulation (EU) No 575/2013, this Regulation specifies regulatory technical standards for the following disclosure requirements for institutions in relation to their compliance with the requirement for a countercyclical capital buffer referred to in Chapter 4 of Title VII of Directive 2013/36/EU:
- Disclosure of the geographical distribution of credit exposures
- Disclosure of the amount of institution specific countercyclical buffer
This Regulation shall apply from 1 January 2016.