Implementation of the EBA guidelines on disclosure of materiality

Topic area:
Status: 17.06.2015 |
Archived
Key words:
Disclosure
Initiative
Official name
Rundschreiben 05/2015 (BA) - Umsetzung der EBA-Leitlinien zur Offenlegung zur Wesentlichkeit, zu Geschäftsgeheimnissen und vertraulichen Informationen sowie zur Häufigkeit der Offenlegung
Type
Circular Letter
Level 3 / Other
Initiator
BaFin
Submitted
08.06.2015
Doc. code
AS 4-FR 2402-2015/0001
Summary
Status
Status

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Current version
Final version
08.06.2015
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
CRR (binding, Main version, EU)
Level 2
–
Level 3 / Other
Guidelines on materiality, proprietary and confidentiality and on disclosure frequency (binding, EU)

Source: BaFin, AS 4-FR 2402-2015/0001, 2015