According to Article 144 (a) of Directive 2006/48/EC competent authorities are required to disclose texts of laws, regulations, administrative rules, and general guidance used to transpose the Basel II related provisions of the Capital Requirements Directive (Directive 2006/48/EC) and the Capital Adequacy Directive (Directive 2006/49/EC).

Besides the disclosure of national texts of laws, regulations, administrative rules, and general guidance used to transpose the CRD and CAD, additional information is provided on the recognition process of external credit assessment institutions (ECAI’s). Furthermore, national guidelines for model validation and model approval under IRB and AMA approaches, slotting criteria for specialised lending transactions as well as – on a voluntary basis – a list of public sector entities.

Finally, general information on the key aspects of the implementation of the consolidated financial reporting framework (FINREP) and the common solvency reporting framework (COREP) is provided.

Law, regulations and administrative rules

• Transposition of Directive 2006/48/EC 
• Transposition of Directive 2006/49/EC
• External Credit Assessment Institutions' (ECAI) Recognition Process
• Guidance for Model Validation – IRB / AMA
• Guidance for Model Approval – IRB / AMA
• Slotting Criteria for Specialised Lending Exposures
• Other CRD disclosure requirements
  
  • Additional Information
  • Specific treatment of securitisations
  • Disclosure on waivers for solo supervision
  • Mergers and acquisitions
  • Credit risk mitigation
  • Application of Pillar 3
  • Securitisation - Article 122a

Supervisory disclosure on reporting

• Financial reporting framework – FINREP
• Solvency reporting framework – COREP

For an overview regarding the rules and guidance in the EU Member States see the corresponding EBA homepage.