The Basel Committee on Banking Supervision has issued Liquidity Coverage Ratio (LCR) disclosure standards for consultation. Following the publication of the LCR standard in January 2013, the Basel Committee indicated its intention to develop associated disclosure standards. To promote the benefits of disclosure the Committee believes that it is important that banks adopt a common disclosure framework to help market participants consistently assess the liquidity risk position of banks.

In designing the disclosure standards for the LCR, the Basel Committee has carefully balanced the benefits of promoting market discipline against the challenges associated with disclosure of liquidity positions under certain circumstances, including the potential for undesirable dynamics during stress periods.