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Third pillar of Basel 2 and Basel 3 (Pillar 3)
EU Regulation 575/2013 (CRR) and Directive 2013/36/EU (CRD4) - reflecting Basel 3 capital measurement and standards guidelines - called for banks to disclose more information about the composition of regulatory capital and how they calculate capital ratios.
The "Basel 2 Third Pillar Disclosure" from 1 January 2014 is governed by the "Disclosure by institutions" according to part eight of said regulation and the subsequent amendment (EU Regulation 2019/876 - "CRR2") which calls for improving and enhancing the consistency and clarity of banks' disclosures.
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