This chapter describes the scope of application of disclosure requirements, along with requirements on the location, frequency, timing of reporting, assurance considerations and guiding principles on high-quality disclosures.

Version effective as of 01 Jan 2027

Updated Excel format tables to take account of the changes published in November 2021(ie DIS45 added and amendments to DIS50 and DIS99) and the technical amendments published in November 2023.

Introduction

10.1 The provision of meaningful information about common key risk metrics to market participants is a fundamental tenet of a sound banking system. It reduces information asymmetry and helps promote comparability of banks’ risk profiles within and across jurisdictions. Pillar 3 of the Basel framework aims to promote market discipline through regulatory disclosure requirements. These requirements enable market participants to access key information relating to a bank’s regulatory capital and risk exposures in order to increase transparency and confidence about a bank’s exposure to risk and the overall adequacy of its regulatory capital.

Scope of application

10.2 Disclosure requirements are an integral part of the Basel framework. Unless otherwise stated, for Tables and Templates applicable to "all banks", it refers to internationally active banks at the top consolidated level.

Reporting location