The European Banking Authority has published final guidelines on disclosure of encumbered and unencumbered assets. The guidelines contain a set of principles and templates that will enable the disclosure of information on encumbered and unencumbered assets including all central bank operations conducted by institutions.

The guidelines are intended to supplement existing relevant disclosure requirements in financial statements prepared in accordance with International Financial Reporting Standards (IFRS), in particular IFRS 7, on assets pledged as collateral for liabilities or contingent liabilities, transferred assets and collateral held.

View EBA publishes guidelines on disclosure of encumbered and unencumbered assets, 27 June 2014