What changes on 24/04/2024
The text in force from 01/07/2011 compared with the text from 24/04/2024.
44 inserted
0 amended
0 deleted
0 moved
Read the act as of 24/04/2024 · other versions: 14/05/2024 · 17/07/2025
Chapter I
- inserted Article 1 - Definitions
- inserted Article 2 - Non-trading book positions included in the evaluation
- inserted Article 3 - Materiality of non-trading book positions
- inserted Article 4 - Classification of the scenarios
Chapter II
- inserted Article 5 - General requirements for allocating notional repricing cash flows
- inserted Article 6 - Fixed rate instruments
- inserted Article 7 - Floating rate instruments
- inserted Article 8 - Non-maturity deposits
- inserted Article 9 - Fixed rate loans that are subject to the risk of early repayment
- inserted Article 10 - Fixed rate term deposits that are subject to the risk of early redemption
- inserted Article 11 - Derivative instruments without optionality
- inserted Article 12 - Non-performing exposures and fixed rate loan commitments to retail counterparties
- inserted Article 13 - Economic value of equity add-on for automatic interest rate options
Chapter III
- inserted Article 14 - Requirements for allocating notional repricing cash flows
- inserted Article 15 - Net interest income add-on for automatic interest rate options up to the net interest income time horizon
- inserted Article 16 - Market value changes for automatic interest rate options held at fair value and maturing beyond the net interest income time horizon
Chapter IV
- inserted Article 17 - Calculation of the economic value of equity and changes in the economic value of equity
Chapter V
- inserted Article 18 - Time horizon
- inserted Article 19 - Calculation of the contribution of the projected risk-free interest rate on the reinvestment or refinancing of notional repricing cash flows
- inserted Article 20 - Calculation of the contribution of the projected commercial margin on the reinvestment or refinancing of notional repricing cash flows
- inserted Article 21 - Calculation of interest payments or part of interest payments that occur up to and including their reset date
- inserted Article 22 - Market value changes for instruments held at fair value maturing beyond the net interest income time horizon
- inserted Article 23 - Net interest income add-on for basis risk
- inserted Article 24 - Calculation of the net interest income and changes in the net interest income
Chapter VI
- inserted Article 25 - Simplified standardised methodology for the calculation of the economic value of equity and changes in the economic value of equity
- inserted Article 26 - Simplified standardised methodology for the calculation of the net interest income and changes in the net interest income
Chapter VII
- inserted Article 27 - Entry into force
Outside any heading
- inserted Recital 1
- inserted Recital 2
- inserted Recital 3
- inserted Recital 4
- inserted Recital 5
- inserted Recital 6
- inserted Recital 7
- inserted Recital 8
- inserted Recital 9
- inserted Recital 10
- inserted Recital 11
- inserted Recital 12
- inserted Recital 13
- inserted Recital 14
- inserted Recital 15
- inserted Preamble
- inserted Annex 1