Basel III International Banking Framework
Disclosure requirements (DIS) – Basel III International Banking Framework

Basel III International Banking Framework DIS25-26-30: Disclose capital composition, capital instruments, TLAC, distribution constraints and accounting to regulatory linkages

All banks must post Table CCA on their website describing each regulatory capital instrument (and, for G-SIB resolution entities, other external TLAC-eligible instruments), update it on every issuance, repayment, redemption, conversion, write-down or material change and at least semiannually, link it from each Pillar 3 report, and publish the full terms and conditions of all instruments (DIS25.1, DIS25.2). Template CC1 (composition of capital, fixed) and CC2 (reconciliation to the balance sheet, flexible) are semiannual (DIS25.2). The bank must link the published financial statement balance sheet to CC1 in three steps: show the balance sheet under the regulatory scope of consolidation and list entities whose treatment differs, expand lines to reveal every component used in CC1, and map each component to CC1 (DIS25.5). G-SIBs publish TLAC1 (resolution group TLAC composition) and TLAC2 and TLAC3 (creditor rankings at legal entity level) semiannually from the TLAC conformance date (DIS25.3, DIS25.4). Template CDC, annual and required only where the national supervisor mandates it, gives the CET1 ratios, and for G-SIBs the leverage ratio, that trigger distribution constraints, with a link to national stacking rules (DIS26.1, DIS26.2). Annually, Table LIA and Templates LI1 and LI2 explain differences between accounting carrying values and regulatory exposure amounts and map financial statement categories to regulatory risk categories, and PV1 breaks down prudent valuation adjustments (DIS30.1 to DIS30.3).

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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