EIOPA · 730
730
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2016-07-25
- Answered
- 2019-09-19
Question
Which valuation method do you expect in case of bonds, which are only/mainly OTC-traded but still highly liquid with high trading volumes and low bid/ask spreads?
Answer
It is the responsibility of the undertaking to assess if the market (e.g. a multilateral trading facility) where the OTC has high trading volumes and where the bid/ask spreads are disclosed comply with the criteria for active markets, as defined in international accounting standards adopted by the Commission in accordance with Regulation (EC) No 1606/2002.
This Q&A is published by European Insurance and Occupational Pensions Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.
Similar Q&As
📋 Track EU financial regulation continuously
Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.
14-day free trial. No credit card required.