The bank must publish its Pillar 3 report as a standalone, easily identifiable document, which may sit as an annex to, or a separate section of, its financial reporting, and must keep a website archive of prior quarterly, semiannual and annual reports for a retention period set by the supervisor (DIS10.3). Requirements apply to internationally active banks at the top consolidated level unless stated otherwise (DIS10.2). Disclosure frequency is quarterly, semiannual or annual depending on each template or table (DIS10.5). The report must be published at the same time as the financial report for the period; where no financial report exists, it must follow as soon as practicable and within the lag allowed for regular period-end financial reporting (DIS10.6). Pillar 3 data need at least the same internal review and control as the management discussion and analysis in the financial report (DIS10.10). The bank must have a formal board-approved disclosure policy, describe its key elements in the year-end report, and have one or more senior officers, ideally at board level, attest in writing that the disclosures follow board-agreed controls (DIS10.11). Disclosures must be clear, comprehensive, meaningful, consistent over time and comparable (DIS10.13 to DIS10.20). Omissions for immateriality or confidentiality must be explained, and significant changes need narrative commentary (DIS10.12, DIS10.22, DIS10.28).
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.