From Open Risk Manual


BCBS D446 is a document published by the Basel Committee on Banking Supervision on August 2018 in the Disclosure category.


Pillar 3 disclosure requirements – regulatory treatment of accounting provisions.


The Committee today released a technical amendment on additional Pillar 3 disclosure requirements for those jurisdictions implementing an expected credit loss (ECL) accounting model as well as for those adopting transitional arrangements for the regulatory treatment of accounting provisions. The amendment is intended to provide users with disclosures that fully reflect any transitional effects for the impact of expected credit loss accounting on regulatory capital, as well as to provide further information on the allocation of accounting provisions in the regulatory categories of general and specific provisions for standardised exposures during the interim period.

Technical amendments are defined as changes in standards that are not substantial in nature but that cannot be unambiguously resolved based on the current text.

Document Profile

  • Publication Date: August 2018
  • Publication Type: Standards
  • Publication Status: Consolidated
  • Publication Category: Disclosure
  • Number of Pages: 9
  • Keywords: Disclosure, Credit Risk

See Also


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