Stellungnahme DK on the Basel Committee for Banking Super-vision’s Consultation Paper “Liquidity coverage ratio disclosure standards” (BCBS 259)

14. Oktober 2014

Die Deutsche Kreditwirtschaft hat Stellung genommen zur Konsultation des Baseler Ausschusses zu den Offenlegungsanforderungen für die LCR.

Aus der Stellungnahme:
After having made major contributions towards the regulation of liquidity risk management of banks un-der Pillar I and II with its recommendations on the LCR and the “Sound Principles”, the Basel Committee currently also plans to cover Pillar III. To this end, the Basel Committee proposes that banks publish their Liquidity Coverage Ratio (LCR) at the same time as their financial statements on or after 1 January 2015. Together with the LCR its material components such as high-quality liquid assets as well as cash outflows and inflows (respectively as weighted and unweighted values) shall be disclosed. Furthermore, the Con-sultation Paper stipulates that these figures shall be presented as the averages of the daily observations over the previous quarter. These data shall be complemented by further qualitative explanations.
Contrary to the requirements with regard to supervisory reporting, the disclosure obligations are ad-dressed to market participants. This is Pillar III requirement is supposed to enhance market transparency and particularly market discipline. […]

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