EBA-Op-2013-03 Technical advice on treatment of unrealised gains.pdf
Opinion of the European Banking Authority - Technical advice to the Commission
on possible treatments of unrealised gains measured at fair value (EBA/Op/2013/03)
Opinion of the European Banking Authority - Technical advice to the Commission
on possible treatments of unrealised gains measured at fair value (EBA/Op/2013/03)
European Banking Authority Comment Letter - Comment Letter on Exposure Draft: Reporting on Audited Financial Statements: Proposed New and revised International Standards on Auditing (ISAs) (21 November 2013)
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Response to European Banking Authority Discussion Paper - Royal Bank of Scotland Group response to Discussion Paper on possible treatments of unrealised gains measured at fair value under Article 80 of the Capital Requirements Regulation (CRR) (EBA DP 2013 03)
European Banking Authority Comment Letter - Comment Letter on IASB's Exposure Draft ED/2013/6: Leases (13 September 2013)
European Banking Authority Discussion Paper - Discussion Paper on possible treatments of unrealised gains measured at fair value under Article 80 of the Capital Requirements Regulation (CRR) (EBA DP 2013 03)
The European Banking Authority (EBA) published today a discussion paper on possible treatments of unrealised gains of assets and liabilities measured at fair value, other than including them in Common Equity Tier 1 without adjustment. The input gathered from this discussion paper will assist the EBA in providing its technical advice to the European Commission on this topic. The consultation runs until 27 September 2013.
European Banking Authority Comment Letter - Comment Letter on IASB’s Exposure Draft 2013/3 Financial Instruments: Expected Credit Losses (4 July 2013)
From the beginning of 2005 European listed companies, at the minimum, will have to publish consolidated financial statements based on the new International Financial Reporting Standards (IFRS) rules. In response to a request from the Banking Advisory Committee, CEBS has proposed its first set of technical advice to the European Commission on the use of prudential filters in the context of the new IFRS rules and the Recasting Directive 2000/12/EC (Capital Requirements Directive), applicable 1st January 2007 onwards.
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