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This stems from a requirement in the Capital Requirements Directive (Article 144) for certain information to be published by EU supervisory authorities in a manner that allows meaningful comparisons across countries. These disclosures are required to be published with a common format and updated regularly, and accessible at a single common location. EBA (European Banking Authority) has devised a common framework that will consist of centralised information information published on the EBA's website and more specific information published on each authorities' website.

The EBA was established on 1 January 2011 as part of the European System of Financial Supervision (ESFS) and took over all existing responsibilities and tasks of the Committee of European Banking Supervisors.

European Banking Authority (EBA)

Transparencia Supervisora de la CNMV