EBA · 2023_6727 Rejected question

Inclusion of products accounted at fair value in the net interest income

Regulation
Directive 2013/36/EU (CRD)
Article
84, para. 6
Topic
Interest Rate Risk for Banking Book (IRRBB)
Submitted by
Consultancy firm
Submitted
2023-02-23
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Question

Should products accounted at fair value be included in the net interest income measure plus market value change when the fair value of the product is based on expert say and is therefore independent of the level of interest rates ?

Background

For instance French Property Funds – Société civile de placement immobilier - which are accounted at fair value based on expert say.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2023_6727

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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