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20 December 2013

EBA consults on disclosure of encumbered and unencumbered assets


The EBA launched a public consultation on draft Guidelines on disclosure of encumbered and unencumbered assets aimed at providing transparent and harmonised information on the subject across EU Member States. The consultation runs until 20 March, 2014.

These guidelines provide three disclosure templates that institutions will have to fill in together with some additional information about the importance of encumbrance in their individual funding model.

Disclosure on asset encumbrance increases market discipline and allows market participants to better understand and analyse the liquidity and solvency profiles of institutions. These guidelines are the first step towards a harmonised disclosure framework of asset encumbrance in the EU. They have been drafted in accordance with the Recommendation D of the European Systemic Risk Board (ESRB).

Consultation process

Comments can be sent to the EBA by clicking on the "send your comments" button on the consultation page. The deadline for the submission of comments is 20 March 2014. A public hearing will take place at the EBA premises on 22 January 2014 from 9:30 to 12:00 UK time.

Press release

Consultation



© EBA


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