EBA · 2023_6730 Rejected question

Net interest income measure plus market value changes

Name: Net interest income measure plus market value changes: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

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

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_6730

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

326

Answered 2019-10-18

1519

Answered 2019-09-06

Risk Free Rate (RFR)

Answered 2020-03-02

Reporting to national competent authorities under Articles 3, 24 and 42

Answered 2021-05-28

1803

Answered 2019-10-15

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.