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D. Format and Reporting Frequency of Each Disclosure Requirement

C 52/2017 STA Effective from 1/4/2021

27.The schedule below presents a summary of the disclosure requirements, whether they are required in a fixed or flexible format. It also lists the publishing frequency associated with each template and table. Please also note that the below tables will be available as an Excel file on the Central Bank alert portal on the Central Bank's website for download.
Please note: It is mandatory for all local banks to report all tables as per below schedule. It is also mandatory for branches of foreign banks with RWA of more than AED 5 billion to report all tables as per below schedule.
Branches of foreign banks with RWA of less than AED 5 billion should report the below tables highlighted in Yellow and BOLD only as mandatory.

TopicTableInformation OverviewFormatDisclosure Frequency
Overview of risk management and RWAKM1Key metrics (at consolidated group level)FixedQuarterly
OVABank risk management approachFlexibleAnnual
OV1Overview of RWAFixedQuarterly
Linkages between financial statements and regulatory exposuresLI1Differences between accounting and regulatory scopes of consolidation and mapping of financial statement categories with regulatory risk categoriesFlexibleAnnual
LI2Main sources of differences between regulatory exposure amounts and carrying values in financial statementsFlexibleAnnual
LIAExplanations of differences between accounting and regulatory exposure amountsFlexibleAnnual
Prudential valuation adjustmentsPV1Prudent valuation adjustmentsFixedAnnual
Composition of capitalCC1Composition of regulatory capitalFixedSemi-annual
CC2Reconciliation of regulatory capital to balance sheetFlexibleSemi-annual
CCAMain features of regulatory capital instrumentsFixedSemi-annual
Macroprudential Supervisory measuresCCyB1Geographical distribution of credit exposures used in the countercyclical buffer*FlexibleSemi-annual
LR1Summary comparison of accounting assets vs leverage ratio exposure measure (January 2014 standards)FixedQuarterly
Leverage ratioLR2Leverage ratio common disclosure template (January 2014 standards)FixedQuarterly
LIQALiquidity risk managementFlexibleAnnual
LiquidityLIQ1Liquidity Coverage RatioFixedQuarterly
LIQ2Net Stable Funding RatioFixedSemi-annual
CRAGeneral qualitative information about credit riskFlexibleAnnual
Credit riskCR1Credit quality of assetsFixedSemi-annual
CR2Changes in the stock of defaulted loans and debt securitiesFixedSemi-annual
CRBAdditional disclosure related to credit quality of assetsFlexibleAnnual
CRCQualitative information on the mitigation of credit riskFlexibleAnnual
CR3Credit risk mitigation techniques – overviewFixedSemi-annual
CRDQualitative disclosures on banks' use of external credit ratings under the standardised approach for credit riskFlexibleAnnual
CR4Standardised approach - credit risk exposure and CRM effectsFixedSemi-annual
CR5Standardised approach - exposures by asset classes and risk weightsFixedSemi-annual
CCRAQualitative disclosure related to CCRFlexibleAnnual
Counterparty credit risk (CCR)CCR1Analysis of CCR by approachFixedSemi-annual
CCR2Credit valuation adjustment capital chargeFixedSemi-annual
CCR3Standardised approach - CCR exposures by regulatory portfolio and risk weightsFixedSemi-annual
CCR5Composition of collateral for CCR exposureFlexibleSemi-annual
CCR6Credit derivatives exposuresFlexibleSemi-annual
CCR8Exposures to central counterpartiesFixedSemi-annual
SECAQualitative disclosures related to securitisation exposuresFlexibleAnnual
SecuritisationSEC1Securitisation exposures in the banking bookFlexibleSemi-annual
SEC2Securitisation exposures in the trading bookFlexibleSemi-annual
SEC3Securitisation exposures in the banking book and associated regulatory capital requirements - bank acting as originator or as sponsorFixedSemi-annual
SEC4Securitisation exposures in the trading book and associated capital requirements - bank acting as investorFixedSemi-annual
MRAGeneral qualitative disclosure requirements related to market riskFlexibleAnnual
Market riskMR1Market risk under the standardised approachFixedSemi-annual
IRRBBAIRRBB risk management objectives and policiesFlexibleAnnual
Interest rate risk in the banking book (IRRBB)IRRBB1Quantitative information on IRRBBFixedAnnual
OR1Qualitative disclosures on operational riskFlexibleAnnual
Operational riskREMARemuneration policyFlexibleAnnual
Remuneration PolicyREM1Remuneration awarded during the financial yearFlexibleAnnual
REM2Special paymentsFlexibleAnnual
REM3Deferred remunerationFlexibleAnnual
    

 

*See current Countercyclical Capital Buffer on Credit Exposures in the UAE.