Overview of tables in accordance with DisO-FINMA
Reference | Table name | Applicable for LUKB | Disclosure frequency | |||
|---|---|---|---|---|---|---|
KM1 | Key metrics | yes | semi-annually | |||
KM2 | Key metrics – TLAC requirements (at resolution group level) | no | - | |||
OVA | Bank's risk management approach | yes | annually | |||
OV1 | Overview of risk weighted assets (RWA) | yes | semi-annually | |||
CMS1 | Comparison of RWA according to the model approach and the standardised approach at risk type level | no | - | |||
CMS2 | Comparison of RWA for credit risk according to the internal ratings-based approach (IRB) and the standardised approach for credit risk (SA-BIS) at asset class level | no | - | |||
CCA | Main features of regulatory capital instruments and of other TLAC-eligible instruments | yes | annually and in case of changes | |||
CC1 | Composition of regulatory capital | yes | annually | |||
CC2 | Reconciliation of regulatory capital to the balance sheet | yes | annually | |||
TLAC1 | TLAC composition for G-SIBs (at resolution group level) | no | - | |||
TLAC2 | TLAC on material subgroup entity: creditor ranking at legal entity level | no | - | |||
TLAC3 | Resolution entity – creditor ranking at legal entity level | no | - | |||
LIA | Explanations of differences between accounting and regulatory exposure amounts | yes | annually | |||
LI1 | Reconciliation of accounting and regulatory exposure amounts | yes | annually | |||
LI2 | Main sources of differences between regulatory exposure amounts and carrying values | yes | annually | |||
PV1 | Prudent valuation adjustments (PVA) | yes | annually | |||
ENC | Encumbered and unencumbered assets | yes | semi-annually | |||
REMA | Remuneration: policy | no | - | |||
REM1 | Remuneration: remuneration awarded during the financial year | no | - | |||
REM2 | Remuneration: special payments | no | - | |||
REM3 | Remuneration: deferred remuneration | no | - | |||
CRA | Credit risk: general qualitative information | yes | annually | |||
CR1 | Credit risk: credit quality of assets | yes | annually | |||
CR2 | Credit risk: changes in stock of defaulted loans and debt securities | yes | annually | |||
CRB | Credit risk: additional disclosure related to the credit quality of assets | yes | annually | |||
CRC | Credit risk: qualitative disclosure requirements related to credit risk mitigation techniques | yes | annually | |||
CR3 | Credit risk: credit risk mitigation techniques – overview | yes | annually | |||
CRD | Credit risk: qualitative disclosures on banks’ use of external credit ratings under the standardised approach for credit risk | yes | annually | |||
CR4 | Credit risk: standardised approach – credit risk exposure and credit risk mitigation (CRM) effects | yes | annually | |||
CR5 | Credit risk: standardised approach – exposures by asset classes and risk weights | yes | annually | |||
CRE | IRB: qualitative disclosures related to IRB models | no | - | |||
CR6 | IRB: credit risk exposures by asset class and probability of default (PD) range | no | - | |||
CR7 | IRB: effect on RWA of credit derivatives used as CRM techniques | no | - | |||
CR8 | IRB: RWA flow statements of credit risk exposures | no | - | |||
CR9 | IRB: back-testing of PD per asset class | no | - | |||
CR10 | IRB: specialised lending under the slotting approach | no | - | |||
CCRA | Counterparty credit risk: general qualitative information | yes | annually | |||
CCR1 | Counterparty credit risk: analysis of exposures by approach | no | - | |||
CCR3 | Counterparty credit risk: standardised approach - exposures by asset classes and risk weights | yes | annually | |||
CCR4 | IRB: CCR exposures by asset class and PD scale | no | - | |||
CCR5 | Counterparty credit risk: composition of collateral for CCR exposure | yes | annually | |||
CCR6 | Counterparty credit risk: credit derivatives exposures | yes | annually | |||
CCR7 | Counterparty credit risk: RWA flow statements of CCR exposures under the Expected-Positive-Exposure (EPE) approach | no | - | |||
CCR8 | Counterparty credit risk: exposures to central counterparties | yes | annually | |||
SECA | Securitisations: general qualitative information | no | - | |||
SEC1 | Securitisations: exposures in the banking book | no | - | |||
SEC2 | Securitisations: exposures in the trading book | no | - | |||
SEC3 | Securitisations: exposures in the banking book and associated regulatory capital requirements – bank acting as originator or as sponsor | no | - | |||
SEC4 | Securitisations: exposures in the banking book and associated regulatory capital requirements – bank acting as investor | no | - | |||
MRA | Market risk: general qualitative information | yes | annually | |||
MR1 | Market risk: regulatory capital requirements under the standardised approach | yes | annually | |||
MRB | Market risk: qualitative disclosures for banks using the Internal Model Approach (IMA) | no | - | |||
MR2 | Market risk: regulatory capital requirements under the model approach | no | - | |||
MR3 | Market risk: regulatory capital requirements under the simplified standardised approach | no | - | |||
CVAA | CVA risk: general qualitative information | yes | annually | |||
CVA1 | CVA risk: reduced basic approach for CVA (BA-CVA) | yes | annually | |||
CVA2 | CVA risk: full basic approach for CVA (BA-CVA) | no | - | |||
CVAB | CVA risk: qualitative disclosures for banks using the SA-CVA | no | - | |||
CVA3 | CVA risk: quantitative disclosures for the standardised approach for CVA (SA-CVA) | no | - | |||
CVA4 | CVA risk: RWA flow statements of CVA risk exposures under SA-CVA | no | - | |||
ORA | Operational risk: general qualitative information | yes | annually | |||
OR1 | Operational risk: Historical losses | no | - | |||
OR2 | Operational risk: Business Indicator and subcomponents | yes | annually | |||
OR3 | Operational risk: Minimum required capital | yes | annually | |||
IRRBBA | Interest rate risk: risk management objective and policies | yes | annually | |||
IRRBBA1 | Interest rate risk: quantitative information on exposure structure and repricing | yes | annually | |||
IRRBB1 | Interest rate risk: quantitative information on IRRBB | yes | annually | |||
GSIB1 | Disclosure of G-SIB indicators | no | - | |||
CCyB1 | Geographical distribution of credit exposures used in the countercyclical buffer | no | - | |||
LR1 | Leverage Ratio: comparison of balance sheet assets and leverage ratio exposure | yes | annually | |||
LR2 | Leverage Ratio: detailed disclosure | yes | annually | |||
LIQA | Liquidity: liquidity risk management | yes | annually | |||
LIQ1 | Liquidity: Liquidity coverage ratio (LCR) | yes | semi-annually | |||
LIQ2 | Liquidity: Net stable funding ratio (NSFR) | yes | semi-annually | |||
Annex 3 | Disclosure requirements for systemically important banks | no | - | |||
Annex 4 | Disclosure related to corporate governance | yes | annually | |||
Annex 5 | Disclosure related to climate-related financial risks | no | - |