(2)Commission Implementing Regulation (EU) No 1423/2013 4 , Commission Delegated Regulation (EU) 2015/1555 5 , Commission Implementing Regulation (EU) 2016/200 6 and Commission Delegated Regulation (EU) 2017/2295 7 lay down uniform formats, templates and tables for own funds, the countercyclical capital buffers, the leverage ratio and asset encumbrance, respectively. Uniform formats, templates and tables should therefore be extended to cover the disclosures of other prudential aspects which are required to be disclosed by Regulation (EU) 2019/876. More specifically, a key metrics disclosure template should be introduced, which facilitates access by market participants to the institutions’ key information on own funds and liquidity.
Recital 2
- 5 Commission Delegated Regulation (EU) 2015/1555 of 28 May 2015 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for the disclosure of information in relation to the compliance of institutions with the requirement for a countercyclical capital buffer in accordance with Article 440 ( OJ L 244, 19.9.2015, p. 1 ). ↩
- 4 Commission Implementing Regulation (EU) No 1423/2013 of 20 December 2013 laying down implementing technical standards with regard to disclosure of own funds requirements for institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council ( OJ L 355, 31.12.2013, p. 60 ). ↩
- 6 Commission Implementing Regulation (EU) 2016/200 of 15 February 2016 laying down implementing technical standards with regard to disclosure of the leverage ratio for institutions, according to Regulation (EU) No 575/2013 of the European Parliament and of the Council ( OJ L 39, 16.2.2016, p. 5 ). ↩
- 7 Commission Delegated Regulation (EU) 2017/2295 of 4 September 2017 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for disclosure of encumbered and unencumbered assets ( OJ L 329, 13.12.2017, p. 6 ). ↩