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18 November 2021

Basel Committee finalises revisions to market risk disclosure requirements and voluntary disclosure of sovereign exposures


Voluntary disclosure standards for sovereign exposures set out templates for banks when disclosing their sovereign exposures and risk-weighted assets.

  • Revisions to market risk disclosure requirements reflect changes to the minimum capital requirements for market risk published in January 2019.
  • The revised market risk disclosure requirements come into effect on 1 January 2023.

The Basel Committee on Banking Supervision has today issued revisions to its market risk disclosure requirements to reflect changes to the Minimum capital requirements for market risk published in January 2019.

The Basel Committee has also finalised standards for the voluntary disclosure of sovereign exposures. The final standards comprise three templates covering disclosure of sovereign exposures and risk-weighted assets by jurisdictional breakdown; currency breakdown; and according to the accounting classification of the exposures. The implementation of these templates are only mandatory when required by national supervisors.


BIS



© BCBS (BIS)


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