Supervisory disclosure enables national supervisors and other interested parties to compare different approaches and, ultimately, promotes convergence of supervisory practices in the EU.
The ECB, as the competent authority for the Single Supervisory Mechanism, regularly publishes information on:
Supervisory disclosure provides information on legal and regulatory texts, including:
The ECB has undertaken work to harmonise the different supervisory options and discretions (O&Ds) existing in European legislation (CRR, CRD IV and delegated acts). Following a public consultation, it released a final ECB Regulation as well as a Guide on O&Ds.
The ECB has developed a common methodology for the ongoing assessment of banks’ risks, their governance arrangements and their capital and liquidity situation for performing the Supervisory Review and Evaluation Process (SREP). It publishes details on the:
The ECB publishes aggregate statistical data on the European banking sector, including data on credit risk, operational risk, market risk, waivers and supervisory actions and measures. The reference date for the data is 31 December of the preceding year.