Article 13 | Implementing Regulation 2024/3172

Updated 08/03/2025

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Article 13 - Implementing Regulation 2024/3172

Article 13

Disclosure of specialised lending and equity exposures

Institutions shall disclose the information referred to in Article 438, point (e), of Regulation (EU) No 575/2013 as specified in Section 12 – ‘Disclosure of specialised lending and equity exposures’ in Annex I.

Recitals Article 1 - Disclosure of key metrics and overview of risk-weighted exposure amounts Article 2 - Disclosure of risk management objectives and policies Article 3 - Disclosure of the scope of application Article 4 - Disclosure of own funds Article 5 - Disclosure of countercyclical capital buffers Article 6 - Disclosure of the leverage ratio Article 7 - Disclosure of indicators of global systemic importance Article 8 - Disclosure of liquidity requirements Article 9 - Disclosure of exposures to credit risk, dilution risk and credit quality Article 10 - Disclosure of the use of credit risk mitigation techniques Article 11 - Disclosure of the use of the Standardised Approach Article 12 - Disclosure of the use of the IRB Approach to credit risk Article 13 - Disclosure of specialised lending and equity exposures Article 14 - Disclosure of exposures to counterparty credit risk Article 15 - Disclosure of exposures to securitisation positions Article 16 - Disclosure of the use of the standardised approach and of the alternative internal models for market risk Q&A Article 17 - Disclosure of credit valuation adjustment risk Article 18 - Disclosure of operational risk Article 19 - Disclosure of exposures to interest rate risk on positions not held in the trading book Article 20 - Disclosure of remuneration policy Article 21 - Disclosure of encumbered and unencumbered assets Article 22 - Disclosure of environmental, social and governance risks (ESG risks)Article 23 - Disclosure of crypto assets Article 24 - IT solutions Article 25 - General provisions on the uniform disclosure formats Article 26 - Disclosure period and frequency Article 27 - Repeal Article 28 - Entry into force and application Q&A

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Article 13 - Implementing Regulation 2024/3172

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