Pillar 3 disclosures: looking back and looking forward

Patrick Calver () and Jennifer Owladi ()
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Patrick Calver: Bank of England
Jennifer Owladi: Bank of England

Bank of England Quarterly Bulletin, 2017, vol. 57, issue 3, 190-202

Abstract: Public disclosure by banks and insurers of information about their financial position, risk profile and corporate governance practices is an important component of a well-functioning financial system. •Inadequate disclosures contributed to the financial crisis. As a consequence, improving banks’ and insurers’ disclosures has been a major focus of post-crisis regulation. •This article takes stock of the enhancements made to Pillar 3 disclosures since the financial crisis, and considers what progress could be made in the future.

Date: 2017
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