The European Banking Authority (EBA) is updating its ‘Guidelines on the data collection exercise for high earners’, which was originally published on 27 July 2012, following the changes to the reporting requirements set out in Directive 2013/36/EU. The changes are necessary to adopt the...

The European Banking Authority (EBA) has updated its Guidelines on the data collection exercise regarding high earners, the previous version, published on 27 July 2012, is repealed. The update implements the changes to the data collection requirements specified in Directive 2013/36/EU (CRD IV)....

In the aftermath of the financial crises, questions have been raised as to why there were significant differences in the denominator of the calculation of risk-weighted assets (RWAs). The EBA and other international bodies have already conducted significant work on the comparability of capital...

The Capital Requirements Regulation (‘CRR’) and the Capital Requirements Directive (‘CRD IV’) texts specify the calculation of the leverage ratio, the reporting of which has been applicable from 1 January 2014. In addition to supervisory reporting, Article 451(1) of the CRR requires...