Pillar 3 disclosures

Roles that need it

• Capital Reporting Analyst
• Regulatory Reporting Analyst
• Investor Relations Analyst
• Group Reporting Accountant
• Credit Research Analyst

Skills it belongs to

• Prudential and regulatory reporting (COREP, FINREP, US call reports)
• Basel framework and capital
• Management reporting and commentary

Related concepts

• Pillar 1 (minimum capital requirements)Pillar 1 is the part of the Basel framework that sets minimum capital requirements for credit risk, operational risk and other risks with prescribed methods. In the EU the minimums are 4.5% CET1, 6% Tier 1 and 8% total capital as a share of risk-weighted assets.
• Pillar 2 (P2R and P2G)Pillar 2 covers risks not captured, or not fully captured, by Pillar 1. Supervisors set a binding Pillar 2 requirement (P2R) after the SREP, and a non-binding Pillar 2 guidance (P2G) informed by stress tests. Both are expressed as a share of risk-weighted assets.
• COREP (Common Reporting)COREP is the EU harmonised supervisory reporting framework for own funds and capital requirements of banks and investment firms under the CRR. It is set out in EBA implementing technical standards and submitted in XBRL to national supervisors, mostly every quarter.

Sources

• Regulation (EU) 2024/1623 (CRR3), EUR-Lex (external site) accessed 31 Oct 2026
• The Basel Framework, BIS (external site) accessed 31 Oct 2026

Updated 31 Oct 2026.