Regulatory Technical Standards on the prudential treatment of software assets

status: Adopted and published on the Official Journal

These draft Regulatory Technical Standards (RTS) on the prudential treatment of software assets specify the methodology to be adopted by institutions for the purpose of the prudential treatment of software assets. In particular, they introduce a prudential treatment based on the amortisation of software assets, which is deemed to strike an appropriate balance between the need to maintain a certain margin of conservatism in the treatment of software assets as intangibles, and their relevance from a business and an economic perspective.

 

News

Press Release

Consultation Papers