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Public Hearing RTS on G-SIIs_for publication.pdf
Public Hearing on the methodology for identifying Global Systemically Important Institutions (G-SIIs) - Presentation
Technical Advice to the Commission on possible treatments of unrealised gains measured at fair value
Article 35 of Regulation 575/2013 (Capital Requirements Regulation - CRR) states that institutions shall not make adjustments to remove from their own funds unrealised gains or losses on their assets or liabilities measured at fair value. In this context, Article 80(4) of the CRR requires the EBA to provide technical advice to the Commission on possible treatments of unrealised gains measured at fair value other than including them in Common Equity Tier 1 without adjustment.
EBA launches discussion on the impact on the volatility of own funds of the accounting and prudential changes in the treatment of defined benefit pension plans
The European Banking Authority (EBA) published today a discussion paper on the impact on the volatility of own funds of the revised International Accounting Standard for employee benefits (IAS 19) and the deduction of defined benefit pension assets from own funds in accordance with the Capital Requirements Regulation (CRR) . The input gathered from this discussion paper will assist or inform the EBA in the preparation of its report to the European Commission on this topic. The consultation runs until 14 April 2014.
EBA DP 2014 01 (DP on Pensions).pdf
European Banking Authority Discussion Paper - Discussion Paper on the impact on the volatility of own funds of the revised IAS 19 and the deduction of defined pension assets from own funds (EBA DP 2014 01)