Escolar Documentos
Profissional Documentos
Cultura Documentos
Competent Authority
Belgium
Complies or Intends to
Complies
Yes
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Croatia
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom
EEA-EFTA State
Iceland
Bulgarian
National Bank
Czech National Bank
Danish Financial
Supervisory Authority
Federal Financial
Supervisory Authority
Financial Supervision
Authority
Central Bank of Ireland
Bank of Greece)
Croatian National Bank
Bank of Spain
Prudential Supervisory &
Resolution Authority
Bank of Italy
Central Bank of Cyprus
Financial and Capital
Market Commission
Bank of Lithuania
Commission for the
Supervision of Financial
Sector
Central Bank of Hungary
Malta Financial Services
Authority
National Bank of
Netherlands
Financial Market
Authority
Polish Financial
Supervision Authority
Bank of Portugal
National Bank of Romania
Bank of Slovenia
National Bank of Slovakia
Finnish Financial
Supervisory Authority
Swedish Financial
Supervisory Authority
Prudential Regulation
Authority (Bank of
England)
Financial Conduct
Authority (FCA)
Financial Services
Commission (Gibraltar)
Yes
Icelandic Financial
Supervisory Authority -
Partial
Yes
Yes
Yes
Yes
Yes
No response
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No response
Yes
Yes
Yes
Partial
Yes
Yes
Yes
Liechtenstein
Norway
EU Institutions - Agencies
ECB
FME)
Financial Market
Authority
Norwegian Financial
Supervisory Authority
ECB
Yes
Yes
Yes
D. Bank of Thailand
Based on Draft Consultative Paper Basel II Supervisory Guidelines on Capital
Fund, Bank of Thailand has disclosed the materiality regulation for Financial
Report and Thailands Financial Institutions. Under pilar III, Materiality of
Information:
BOT requires that FIs determine which information to be disclosed based on
the materiality concept according to Pillar 3. That is, Kmaterial informationL
means information whose omission or misstatement could influence the
assessment or decision of an information user, which is in line with the
materiality concept of the accounting standards. Therefore, FIs should
carefully determine items to be considered as material and be disclosed to
the public. FIs must disclose the principle used to determine materiality of
information to the information users as well as maintain consistency in
determining materiality of information to be disclosed to the public.
E. Central Bank of Ireland
Central bank of Ireland concerned about the materiality of Financial Report
contained on Annual Complience Statement, in their presentation to CUMA
conference, their pointed out: