Policies relating to disclosure for banks, building societies and investment firms.

UK technical standards

Supervisory Statements and Statements of Policy

  • PRA approach to interpreting reporting and disclosure requirements and regulatory transactions forms after the UK’s withdrawal from the EU (SS2/19)
  • Enhancing banks’ and insurers’ approaches to managing the financial risks from climate change (SS3/19)
  • Interpretation of EU Guidelines and Recommendations: Bank of England and PRA approach after the UK’s withdrawal from the EU (Statement of Policy)
  • The Prudential Regulation Authority’s approach to banking supervision (Approach Document)

Other relevant material

Guidelines originally issued by European Supervisory Authorities should be read in conjunction with "Interpretation of EU Guidelines and Recommendations: Bank of England and PRA approach after the UK’s withdrawal from the EU" (Statement of Policy)

  • Guidelines on Covid-19 measures reporting and disclosure (EBA/GL/2020/07)
  • Guidelines on materiality, proprietary and confidentiality and on disclosure frequency (EBA/GL/2014/14)
  • Guidelines on disclosure of encumbered and unencumbered assets (EBA/GL/2014/03)
  • Guidelines on the criteria to determine the conditions of application of Article 131(3) of Directive 2013/36/EU (CRD) in relation to the assessment of other systemically important institutions (O-SIIs) (EBA/GL/2014/10)
  • Guidelines on uniform disclosure of IFRS 9 transitional arrangements (EBA/GL/2018/01)
This page was last updated 31 January 2023