On 27 June 2014, the EBA published its final Guidelines on disclosure of encumbered and unencumbered assets by banks and investment firms. The disclosure of unencumbered assets is required under the CRR and disclosure of encumbered assets is required under a European Systemic Risk Board Recommendation issued in December 2012 on the funding of credit institutions. The disclosure is intended to enable market participants to compare relevant banks and investment firms clearly and consistently in terms of their liquidity and insolvency profiles. The principles and templates included in the Guidelines will enable disclosure of all information related to encumbered and unencumbered assets, including all central bank operations conducted by institutions. The Guidelines will be reviewed by the EBA after one year and will be the basis for binding technical standards on disclosure that the EBA plans to develop by 2016.
The Guidelines are available at: http://www.eba.europa.eu/-/eba-publishes- guidelines-on-disclosure-of-encumbered-and-unencumbered-assets.