Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2014 - 27 June 2021
  Version 4 of 5  

Article 440 Capital buffers

1. An institution shall disclose the following information in relation to its compliance with the requirement for a counter-cyclical capital buffer referred to in Title VII, Chapter 4 of Directive 2013/36/EU:

(a) the geographical distribution of its credit exposures relevant for the calculation of its countercyclical capital buffer;

(b) the amount of its institution specific countercyclical capital buffer.

2. EBA shall develop draft regulatory technical standards specifying the disclosure requirements set out in paragraph 1.

EBA shall submit those draft regulatory technical standards to the Commission by 31 December 2014.

Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.