1. Laws and regulations adopted by each Member State to implement the Basel II provisions of the Directives 2006/48/EC and 2006/49/EC. These texts outline the basic legislative and regulatory framework for supervised credit institutions and investment firms.
2. Administrative rules. The term "administrative rules" is used in a variety of ways in different contexts. For the purposes of supervisory disclosure it refers to documents that instruct supervised entities on how to satisfy certain legislative and regulatory requirements.
3. General guidance. This includes explicit disclosure requirements from the Directive 2006/48/EC, and explanations deemed necessary to set out how the rules should be applied by institutions. General guidance also includes any other relevant information that competent authorities may choose to release in order to improve the understanding of the new capital adequacy framework.
LAWS, REGULATIONS AND ADMINISTRATIVE RULES
download spreadsheet 
Key
|
L: means texts of laws
|
CI means applicable to credit institutions |
|
R: means texts of regulations |
IF means applicable to investment firms |
|
A: means administrative rules |
I means applicable to both
|
Note: The supervisory disclosure on Mergers and acquisitions will be populated from 31 March 2010 on.
download spreadsheet
Key
|
L: means texts of laws
|
CI means applicable to credit institutions |
|
R: means texts of regulations |
IF means applicable to investment firms |
|
A: means administrative rules |
I means applicable to both
|
Additional Information
download spreadsheet
Specific treatment of securitizations
|
|
AT |
BG |
BE |
CY |
CZ |
DE |
DK
|
EE
|
EL
|
|
|
ES
|
FI |
FR
|
HU
|
IE |
IT |
LT |
LU |
LV |
|
|
MT
|
NL
|
PL
|
PT |
RO
|
SE
|
SI
|
SK
|
UK
|
|
|
|
|
IC
|
LI
|
NO
|
|
|
|
|
|
|
|
Disclosure on waivers for solo supervision
download spreadsheet
Mergers and acquisitions
download spreadsheet
Note: These supervisory disclosure will be populated from 31 March 2010 on.
Credit risk mitigation
download spreadsheet
Note: These supervisory disclosure will be populated from 31 March 2010 on.
Application of Pillar 3
download spreadsheet
Note: These supervisory disclosure will be populated from 31 March 2010 on.
Securitisation – Article 122a
download spreadsheet
Note: These supervisory disclosure will be populated from 31 March 2010 on.
SUPERVISORY DISCLOSURE ON REPORTING
download spreadsheet
The information included in the spreadsheet provides a generic overview on how the CEBS Guidelines on Common Reporting are or will be used at national level. The aim of the disclosure is also to allow external parties to get an indication of the national differences. The data will, by the end of 2007, be completed with links to the detail of the application of the Guidelines by national authorities.
download spreadsheet
The information included in the spreadsheet provides a generic overview on how the CEBS Guidelines on Financial Reporting are or will be used at national level. The aim of the disclosure is also to allow external parties to get an indication of the national differences. The data will, by the end of 2007, be completed with links to the detail of the application of the Guidelines by national authorities.