EBA provides clarity on the implementation of the reporting and disclosure framework in the context of COVID-19 measures

07 August 2020

EBA published some frequently asked questions on the implementation of its Guidelines on reporting and disclosure of exposures in response to the COVID-19 crisis. The technical clarifications provided by the EBA will assist supervisors and credit institutions in the implementation of Guidelines.

The implementation questions and technical clarifications have been included in a newly added section 4 to the EBA Report on the implementation of selected COVID-19 policies, first published on 7 July 2020.

Since the publication of the Guidelines on COVID-19 reporting and disclosure, several points including, technical questions, have been brought to the EBA’s attention by supervisors and credit institutions. In section 4 of the Report, the EBA provides clarification to these points.

As a significant number of issues have arisen and may continue to arise in the context of the EBA’s monitoring of the implementation of COVID-19 policies, the EBA expects to update the Report at a later stage.

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