Article 16 | Implementing Regulation 2024/3172

Updated 20/01/2025

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Article 16 - Disclosure of the use of the standardised approach and of the alternative internal models for market risk

Article 16

Disclosure of the use of the standardised approach and of the alternative internal models for market risk

1. Institutions shall disclose the information referred to in Article 435(1), points (a) to (d), Article 438, Article 445(1) and (2), Article 455(1), points (a) to (f), and Article 455(2) and (3), of Regulation (EU) No 575/2013 as specified in Section 15 – ‘Disclosure of market risk’ in Annex I.

2. Until 31 December 2025, institutions shall make the disclosures in accordance with Article 15 of Commission Implementing Regulation (EU) 2021/637 (11).

3. At the first date of application of the use of the alternative approaches referred to in Article 325az of Regulation (EU) No 575/2013, institutions using the alternative internal model approach for market risk shall disclose the qualitative information referred to in Article 455(1), points (a) to (f), of Regulation (EU) No 575/2013 together with the quantitative information referred to in Article 455(2) of that Regulation.

(11) Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (OJ L 324, 19.12.2022, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2022/2453/oj).

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 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

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Article 16 - Disclosure of the use of the standardised approach and of the alternative internal models for market risk

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