EBA · 2023_6728 Rejected question

Net interest income measure plus market value changes

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
Browse ECB SSM Register → More Q&As on this regulation →

Question

Could you please confirm that fair value variations of financial products accounted at amortised cost (as the management intention is to hold them until maturity) are not to be accounted for the net interest income measure plus market value changes ?

Background

For net interest income, institutions should also consider market value changes of instruments — depending on accounting treatment (fair value/nGAAP) — either shown in the profit and loss account or directly in equity (e.g., via other comprehensive income).
No answer published yet.

Original source: European Banking Authority, Q&A ID 2023_6728

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.

Similar Q&As

Accumulated Changes in Fair Value due to Credit Risk

Answered 2014-03-21

1676

Answered 2019-10-10

Reporting the gross carrying amount of the credit-impaired financial assets measured at amortised cost (other than purchased or originated credit-impaired financial assets), in the context of the new FINREP framework, as provided for in the Regulation (EU) 2017/1443

Answered 2019-10-11

Fair value hierarchy: Financial instruments at fair value (F14)

Answered 2025-03-14

Content of “accumulated changes in fair value due to credit risk” in template F 16.05

Answered 2014-10-03

More Q&As on this topic

Application of the behavioural assumption of a 5-year cap for non-maturity deposits

Answered 2023-11-03

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.