Voluntary disclosure of sovereign exposures

Summary of document history  

This version

BCBS  | 
11 November 2021
Status:  Consolidated
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 |  13 pages

These voluntary disclosure standards for sovereign exposures comprise three templates for banks to use when disclosing their sovereign exposures and risk-weighted assets by jurisdictional breakdown; currency breakdown; and according to the accounting classification of the exposures. 

The implementation of these templates are only mandatory when required by national supervisors. The definitions used in the templates are consistent with the Basel Framework to be effective as of 1 January 2023.

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