11. Qualitative Narrative to Accompany the Disclosure Requirements
Effective from 2022-12-27 - Dec 31 2022
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| 11.1 | Banks should supplement the quantitative information provided in both fixed and flexible templates with a narrative commentary to explain at least any significant changes between reporting periods and any other issues that management considers to be of interest to market participants. The form taken by this additional narrative is at the bank's discretion. | |
| 11.2 | Additional voluntary risk disclosures allow banks to present information relevant to their business model that may not be adequately captured by understand and analyse any figures provided. It must also be accompanied by a qualitative discussion. Any additional disclosure must comply with the five guiding principles above. |