BIS: Frequently asked questions on the revised Pillar 3 disclosure requirements

12 August 2016

The Basel Committee on Banking Supervision has issued frequently asked questions (FAQs) on the Basel framework's Pillar 3 disclosure requirements.

The Committee has received a number of interpretation questions related to the January 2015 publication of the revised Pillar 3 disclosure requirements.

To promote consistent global implementation of the requirements, the Committee has agreed to periodically review FAQs and publish answers along with any technical elaboration of the standard and any interpretative guidance that may be necessary.

The FAQs published correspond to the text set out in the standard.

The FAQs are structured in following sections:

• Overview of risk management and RWA
• Linkages between financial statements and regulatory exposures
• Credit risk
• Counterparty credit risk
• Securitisation
• Market risk

Full publication

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