September 2 2020
Position paper on the European Commissinos legislative draft for the review of the Benchmark...
The German Banking Industry Committee welcomes the European Commission’s decision to provide for the possibility to designate a statutory replacement rate for benchmarks, whose cessation would result in a significant disruption in the functioning of...
MehrJune 17 2019
IASB Exposure Draft ED/2019/1 Bechmark Reform
IASB proposes changes to IAS 39 and IFRS 9 due to possible effects of the IBOR reform. GBIC basically agrees with the proposals but advocates also for reliefs concerning retrospective effectiveness testing and dynamic hedging according to IAS 39.
MehrMay 25 2018
EFRAG Discussion Paper Equity instruments – Impairment and Recycling
EFRAG has published a discussion paper where alternative rules for accounting of equity instruments according to IFRS 9 (FV-OCI) are discussed ...
MehrDecember 2 2016
EU regulatory framework for benchmarks
The European Securities and Markets Authority ESMA consulted on technical standards under the Benchmarks Regulation. The German Banking Industry Committee contributed to the process and sent its comments to ESMA.
MehrOctober 25 2016
EBA guidelines to expected credit lossess
In July 2016, the EBA (European Banking Authority) issued draft guidelines on credit risk management practices and accounting for expected losses.
MehrJuly 4 2016
BCBS Consultative Document
In the area of supervisory reporting, there are already requirements in form of the EBA ITS on supervisory reporting on forbearance and non-performing exposures implemented at European level by Commission Implementing Regulation (EU) 680/2014, in...
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