Article 26 | Implementing Regulation 2024/3172

Updated 20/01/2025

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Initial Legal Act

Amendments

Article 26 - Disclosure period and frequency

Article 26

Disclosure period and frequency

1. Disclosure periods shall be defined as quarterly periods T, T-1, T-2, T-3 and T-4.

2. The rows or columns in the uniform disclosure formats referred to in the Annex Ind included in the IT solutions developed by the EBA shall be populated in accordance with the frequency of the disclosure laid down in Articles 433a, 433b and 433c of Regulation (EU) No 575/2013.

3. Institutions subject to the obligation to publish disclosures shall disclose information with the following frequency:

(a)	institutions disclosing the information contained in the Annex I on a quarterly basis shall provide data for periods T, T-1, T-2, T-3 and T-4;

(b)	institutions disclosing the information contained in the Annex I on a semi-annual basis shall provide data for periods T, T-2 and T-4;

(c)	institutions disclosing the information contained in the Annex I on an annual basis shall provide data for periods T and T-4.

4. Institutions shall disclose the dates corresponding to the disclosure periods.

5. The disclosure of data for previous periods shall not be required where data are disclosed for the first time.

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 26 - Disclosure period and frequency

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