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Document Overview
DIS99 Worked examples (paras. 99.1-99.4) (effective as of 15 December 2019)
This chapter provides worked examples of how to complete Template CR3, Template CCR5 and Template MR2.
Version effective as of 15 Dec 2019
First version in the format of the consolidated framework.
Interpretation of the effective date illustration
99.1 The following table illustrates the application of paragraph DIS10.4 by specifying the first applicable fiscal period for disclosure requirements according to their frequency, using as example a bank with a fiscal year coinciding with the calendar year (case 1), a bank with a fiscal year ending in October of the same calendar year (case 2), and a bank with a fiscal year ending in March of the following calendar year (case 3).
(1) Banks with fiscal year from 1 January to 31 December:
(a) The first fiscal quarter subject to quarterly disclosure requirements with an "effective as of" date of 1 January of a given year will be the first fiscal quarter, ending in 31 March of that calendar year. The first fiscal quarter subject to quarterly disclosure requirements with an "effective as of" date of 31 December of a given year will be the fourth fiscal quarter, ending in 31 December of that calendar year.
(b) The first fiscal semester subject to semiannual disclosure requirements with an "effective as of" date of 1 January of a given year will be the first fiscal semester, ending in 31 June of that calendar year. The first fiscal semester subject to semiannual disclosure requirements with an "effective as of" date of 31 December of a given year will be the second fiscal semester, ending in 31 December of that calendar year.