The Basel Committee on Banking Supervision (BCBS) has published:
the full text of the Basel III leverage ratio framework and disclosure requirements following its endorsement by its governing body, the Group of Central Bank Governors and Heads of Supervision. This contains the public disclosure requirements that will
apply to Banks including a summary comparison table, a common disclosure template, a reconciliation requirement and other disclosures; and
disclosure standards for banks' liquidity coverage ratio (LCR). These requirements aim to improve the transparency of regulatory liquidity requirements, enhance market discipline and reduce uncertainty in the markets as the LCR is implemented.
In accordance with the Basel III agreement, national authorities will give effect to these public disclosure requirements, and banks will be required to comply with them, from the date of the first reporting period after 1 January 2015.