The report Impacts of the Russian invasion of Ukraine on financial market conditions and resilience: assessment of global financial markets (OECD 2022) assesses the…

On 06. 05. 2022, the OECD published the consultation paper "Pillar One - Amount A: Regulated Financial Services Exclusion".

As part of the ongoing work of the OECD/G20 Framework on BEPS to implement the…

The Oesterreichische Nationalbank points out that after completion of the annual audit, reports are to be submitted without delay, at the latest 6 months after the annual financial statements, in which any changes to ITS data or nGAAP FINREP data are transmitted. In these reports, the item "Audited data" is to be set to "Y". It should also be…

The ESMA has published its latest edition of its Spotlight on Markets Newsletter. It focuses on the advice to the European Commission on elements of retail investor protection. In addition, the European Supervisory Authorities’ (ESAs) published their Annual Report providing a detailed account of joint work completed over the past year. The main…

The EBA published a Report on non-bank lending in response to the European Commission’s February 2021 Call for Advice on this topic. The EBA’s proposals aim at addressing risks arising from the provision of lending by non-bank entities in the areas of supervision, consumer protection, anti-money laundering and countering the financing of…

Climate-related risks, including physical, transition and liability risks, may be transmitted across the financial system through various transmission channels and may be amplified by the financial system, including across borders and across sectors. A more consistent global approach to addressing climate-related risks will help to better…

The Single Resolution Board (SRB) has published its minimum requirement for own funds and eligible liabilities (MREL) dashboard covering the reporting period Q4.2021. It shows that banks continue to make progress in building up their levels of MREL.

Please find the dashboard…

The Financial Stability Board published a report on the interaction between U.S. dollar funding and external vulnerabilities in emerging market economies (EMEs). The report was prepared in collaboration with the IMF and is part of the FSB's…

In Q4 2021, the AFM examined the investment restriction audit reports submitted by UCITS managers for 2020. This investigation has revealed some irregularities. In addition to this, the AFM also points out that the quality of the reports needs to be further improved. The AFM therefore publishes guidance on which points need to be improved.…

On the agenda of the IASB video conference are the topics:

•  Post-implementation Review of IFRS 9—Classification and Measurement
•  Maintenance and consistent application
•  Equity Method
•  Management Commentary
•  Goodwill and Impairment
•  Primary Financial…