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Article 18 - Time horizon

Article 18
Time horizon

Institutions shall calculate the net interest income of their non-trading book activities over a minimum time horizon of 1 year (‘net interest income time horizon’).

The remaining time up to the end of a net interest income time horizon shall be the net interest rate horizon minus the repricing midpoint of the repricing time buckets concerned referred to in point 1 of the Annex (‘remaining time’).

Official text · consolidated version 17/07/2025 (in force) Open full page ↗
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