Document ID: chunk:federal_register_of_legislation:F2024L01075:body:0:p6
Version: federal_register_of_legislation:F2024L01075
Segment Type: other
Provision Reference: 
Character Range: 14262–17212

other information accompanying an ADI's financial report; or
         4.           the Regulatory Disclosures section on the ADI's website, provided that the financial report, directors' report or other information accompanying the financial report includes a link to these completed disclosures.
 5.          An ADI must present their disclosure requirements in the prescribed form; either template or table. Templates must be completed with quantitative data in accordance with the definitions provided. Tables generally relate to qualitative requirements, but quantitative information is also required in some instances. An ADI may choose the format they prefer when presenting the information requested in tables.
 6.          Information provided in templates and tables must be meaningful to users. Disclosure requirements in the BCBS Standard that necessitate an assessment from an ADI are specifically identified. When preparing these individual tables and templates, an ADI must consider how widely the disclosure requirement applies. If an ADI considers that the information requested in a template or table would not be meaningful to users, for example because the exposures and risk-weighted asset (RWA) amounts are immaterial, it may choose not to disclose part or all of the information requested. In such circumstances, however, the ADI must explain in a narrative commentary why it considers such information not to be meaningful to users. It must also describe the portfolios excluded from the disclosure requirement and the aggregate total RWA those portfolios represent.
 7.          For templates, the format is designed as either:
         1.           fixed – where the format of a template is described as fixed, an ADI must complete the fields in accordance with the instructions given. If a row or column is not considered to be relevant to an ADI's activities or the required information would not be meaningful to users, the ADI may delete the specific row or column from the template, but the numbering of the subsequent rows and columns must not be altered. An ADI may add extra rows and extra columns to fixed format templates if it wishes to provide additional detail to a disclosure requirement by adding sub-rows or columns, but the numbering of the prescribed rows and columns in the template must not be altered; or
         2.           flexible – where the format of a template is described as flexible, an ADI may present the required information either in the format provided or in one that better suits the ADI. The format for the presentation of qualitative information in tables is not prescribed. However, if presentation restrictions are prescribed in a template, an ADI must comply with these restrictions. In addition, when a customised presentation of the information is used, an ADI must provide information comparable with that required in the disclosure requirement (at a similar level of granularity