Влияние на финансовата отчетност върху оповестяванията за целите на банковия надзор
The Impact of Financial Reporting on Disclosures for Banking Supervision Purposes

Summary/Abstract: The information from the bank’s general-purpose financial statements gives a firm grounding for performance of banking supervision. The aim of this research is to outline the main aspects of interaction between the financial and the supervisory reporting, as well as to make proposals for optimization of the regulatory-purpose disclosures. The information contained in the annual disclosures of the banks in Bulgaria has been studied for the period 2014 to 2017 for supervisory purposes in accordance with Regulation (EU) No.575/2013 on prudential requirements for credit institutions and investment firms.

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