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Consultation on Guidelines on credit risk management practices and accounting for expected credit losses
EBA consults on Guidelines on credit risk management practices and accounting for expected credit losses
The European Banking Authority (EBA) launched today a consultation on draft Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses; it follows the publication of Guidance by the Basel Committee in December 2015 on the same matter. These Guidelines aim at ensuring sound credit risk management practices associated with the implementation and on-going application of the accounting for expected credit losses. The consultation will run until 26 October 2016.
EBA-GL-2016-05 (Final report on GL on communication between competent authorities).pdf
Final report on GL on communication between competent authorities (EBA-GL-2016-05)
EBA-CP-2016-10 (CP on Guidelines on Accounting for Expected Credit).pdf
Consultation Paper on Guidelines on credit risk management practices and accounting for expected credit losses (EBA-CP-2016-10)
EBA publishes guidelines on communication between supervisors and statutory auditors
The European Banking Authority (EBA) published today its final Guidelines on the communication between competent authorities supervising credit institutions and statutory auditors of those institutions.
Consultation on Guidelines on communication between competent authorities supervising credit institutions and statutory auditors
EBA-Op-2014-05 - Technical Advice on DVA.pdf
EBA/Op/2014/05 Technical advice on the prudential filter for fair value gains and losses arising from the institution’s own credit risk related to derivative liabilities
Report on the impact on the volatility of own funds of the revised IAS 19 and the deduction of defined pension assets from own funds
Article 519 of Regulation (EU) No 575/2013 (Capital Requirements Regulation - CRR) gives a mandate to the EBA to prepare a report on whether the revised IAS 19 Employee Benefits in conjunction with the deduction of net pension assets as set out in Article 36(1)(e) and changes in net pension liabilities lead to undue volatility of institutions' own funds.
EBA Report on the impact on the volatility of own funds from defined pension plans.pdf
EBA Report on the impact on the volatility of own funds from defined pension plans
EBA analyses impact of pension plans in capital
The European Banking Authority (EBA) published today a report analysing the impact that the revised IAS 19 Employee Benefits in conjunction with the deduction of net pension assets under the Capital Requirements Regulation (CRR) and changes in net pension liabilities may have on the volatility of institutions' own funds. The report concluded that in most cases there may be limited volatility of own funds due to changes in the accounting and prudential requirements that derive from the revised IAS 19 Employee Benefits and the CRR.
Discussion on the impact on the volatility of own funds of the revised IAS 19 and the deduction of defined pension assets from own funds
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)
EBA Comment Letter on IASB DP Conceptual Framework.pdf
European Banking Authority Comment Letter - Comment Letter on IASB’s Discussion Paper: A Review of the Conceptual Framework for Financial Reporting (14 January 2014)
EBA publishes technical advice on possible treatments of unrealised gains
The European Banking Authority (EBA) published today its technical advice on possible treatments of unrealised gains measured at fair value. The advice provides specific recommendations that will inform the European Commission (EC) as to whether changes to legislation should be introduced in order to sterilise the effect of unrealised gains on regulatory capital (so-called “prudential filters”).
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)
2013 11 21 (Letter Mr Gunn, IAASB - signed).pdf
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)
EBA Comment Letter IASB ED Insurance Contracts.pdf
European Banking Authority Comment Letter - Comment Letter on IASB's Exposure Draft: Insurance Contracts (25 October 2013)