79. Financial and credit risk management disclosures should be made in accordance with the …

Financial and credit risk management disclosures should be made in accordance with the applicable accounting and supervisory frameworks²⁶ . Credit institutions should provide the disclosures needed to fairly depict a credit institutions’s exposure to credit risk, including its ECL estimates, and to provide relevant information on a credit institution’s underwriting practices.

²⁶ In accordance with Part 8 of Regulation (EU) 575/2013, EBA GL/2016/11 on disclosures requirements under Part 8 of Regulation (EU) 573/2013) and EBA GL/2014/14 on materiality, proprietary and confidentiality and on disclosure frequency under Articles 432(1), 432(2) and 433 of Regulation (EU) No 575/2013. 27 See paragraphs 89 and 90 in the next section for further guidance on definition of default.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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