The consultation, Technical advice to the Commission on possible treatments of unrealised gains measured at fair value, has been published. Comments are sought 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 European Banking Authority (EBA) discussion paper sets out the relevant criteria to be taken into consideration in the analysis of the different policy options for the treatment of unrealised gains, as well as actual analysis of the options. The discussion paper is open for comment until 27 September 2013.
The consultation, Technical advice to the Commission on possible treatments of unrealised gains measured at fair value, has been published. Comments are sought 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 European Banking Authority (EBA) discussion paper sets out the relevant criteria to be taken into consideration in the analysis of the different policy options for the treatment of unrealised gains, as well as actual analysis of the options. The discussion paper is open for comment until 27 September 2013.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")