Supervisory Disclosure 监督披露

The importance of supervisory transparency and accountability is stressed by the Basel Committee on Banking Supervision and by the European Banking Legislation (Directive 2013/36/EU and Regulation (EU) No 575/2013). The main purpose of supervisory disclosure is to provide stakeholders easy access to information, give a comprehensive overview of supervisory and regulatory framework in Europe and enable a meaningful comparison of the approaches adopted by the competent supervisory authorities in the different Member States.
巴塞尔银行监管委员会和欧洲银行立法（第 2013/36/EU 号指令和第 575/2013 号条例（欧盟））都强调了监管透明度和问责制的重要性。监管披露的主要目的是为利益相关者提供获取信息的便利，全面介绍欧洲的监管框架，并对不同成员国的主管监管机构所采用的方法进行有意义的比较。

The European Banking Authority (EBA) therefore developed a supervisory disclosure framework that consists of a standardised set of tables of information. The competent authorities fill in these tables which are published on their individual homepages in order to provide the exhaustive and detailed information required by the EU banking legislation. The EBA website serves as a centralised electronic repository and allows for quick and easy comparison of the relevant information.
因此，欧洲银行管理局（EBA）制定了一个监管信息披露框架，其中包括一套标准化的信息表。主管当局填写这些表格并公布在各自的主页上，以便提供欧盟银行法规所要求的详尽无遗的信息。欧洲银行监管局网站是一个集中的电子存储库，可以快速、方便地比较相关信息。

It should be noted that the European Central Bank (ECB), as the competent authority for the prudential supervision of Significant Institutions under the Single Supervisory Mechanism (SSM) as from November 2014 publishes in this capacity the requested information since the 2015 supervisory disclosure exercise. The exercise of options and discretions by the ECB is laid down in its Regulation (EU) 2016/445 of 14 March 2016 and in its Guide on options and discretions available in Union law. The ECB exercises national discretions in accordance with national Law.
应当指出的是，欧洲中央银行（ECB）作为单一监管机制（SSM）下对重要机构进行审慎监管的主管机构，自 2014 年 11 月起以该身份公布自 2015 年监管披露活动以来所要求的信息。欧洲央行行使选择权和自由裁量权的规定载于其 2016 年 3 月 14 日第 2016/445 号条例（欧盟）及其关于欧盟法律中可用选择权和自由裁量权的指南中。欧洲中央银行根据国家法律行使国家自由裁量权。

In this section, the CSSF publishes and gives access to information regarding Less Significant Institutions for the supervision of which it is directly responsible as well as for third country branches and CRR investment firms.
在这一部分中，CSSF公布并提供有关其直接负责监管的次重要机构以及第三国分支机构和CRR投资公司的信息。

This information covers:
这些信息包括

• the texts of laws, regulations, administrative rules and general guidance adopted in the field of prudential regulation and supervision in Luxembourg;
  卢森堡在审慎监管和监督领域通过的法律、法规、行政规则和一般指南文本；
• the options and national discretions available in EU banking legislation;
  欧盟银行立法中提供的选择和国家自由裁量权；
• the general criteria and methodologies used nationally in the Supervisory Review and Evaluation Process (SREP); and
  各国在监督审查和评估程序（SREP）中使用的一般标准和方法；以及
• the aggregate statistical data on key aspects of the implementation of the prudential framework in Luxembourg.
  卢森堡实施审慎监管框架主要方面的综合统计数据。

1. Luxembourg laws and regulations adopting the provisions of Directive 2013/36/EU and Regulation (EU) No 575/2013. These texts outline the primary supervisory requirements for supervised credit institutions, third country branches and CRR investment firms.
1.卢森堡法律法规采纳了第2013/36/EU号指令和第575/2013号条例（欧盟）的规定。这些文本概述了对受监管信贷机构、第三国分支机构和CRR投资公司的主要监管要求。

2. Administrative rules 2.行政规则
There is a variety of definitions of administrative rules. For the purpose of supervisory disclosure they are understood as instructions to supervised entities to fulfil certain legislative and regulatory requirements.
行政规则的定义多种多样。就监管披露而言，它们被理解为对受监管实体的指示，要求其满足某些立法和监管要求。

3. General guidance includes explicit disclosure requirements from Directive 2013/36/EU and explanations deemed necessary to set out how the rules should be applied by institutions. Additionally, such guidance can cover any other relevant information that competent authorities may wish to release to enhance the understanding of the capital adequacy framework.
3.一般指导包括第2013/36/EU号指令中明确的披露要求，以及被认为对阐明机构应如何应用规则所必需的解释。此外，此类指导还可涵盖主管当局可能希望发布的任何其他相关信息，以加强对资本充足框架的理解。

Directive 2013/36/EU, Regulation (EU) No 575/2013, and LCR Delegated Regulation LCR (EU) 2015/61 contain a large number of options and national discretions which may be applied on the basis of certain circumstances.
第 2013/36/EU 号指令、第 575/2013 号条例（欧盟）和 LCR 授权条例 LCR (EU) 2015/61 中包含大量选项和国家自由裁量权，可根据某些情况加以应用。
The exercise of options and national discretions for less significant credit institutions is governed by the Law on the Financial Sector, the CSSF Regulation N° 18-03 as well as the ECB Recommendation of 4 April 2017 (ECB/2017/10).
金融部门法》、CSSF 第 18-03 号条例以及欧洲央行 2017 年 4 月 4 日的建议（ECB/2017/10）对不太重要的信贷机构行使选择权和国家自由裁量权做出了规定。

This section includes an overview of general criteria and methodologies of the SREP as well as of the approach of the CSSF to review and evaluate the ICAAP and ILAAP of Less Significant Institutions (LSIs).
本节概述了次区域评估方案的一般标准和方法，以及 CSSF 审查和评估 "重要性较低机构"（LSI）的 "综合分析和行动计划"（ICAAP）和 "综合全面评估和行动计划"（ILAAP）的方法。

This section includes aggregate statistical data on key aspects of the implementation of the prudential framework in Luxembourg. The disclosure includes national statistical data on the financial sector, credit risk, operational risk, market risk, waivers and on supervisory measures and administrative penalties for Less Significant Institutions, third country branches and CRR investment firms.
本节包括卢森堡实施审慎监管框架主要方面的综合统计数据。披露内容包括有关金融部门、信用风险、操作风险、市场风险、豁免以及对次要机构、第三国分支机构和 CRR 投资公司的监管措施和行政处罚的国家统计数据。

All archived aggregate statistical data can be found in the Regulatory framework section.
所有存档的综合统计数据均可在监管框架部分找到。