zeb.regulatory.news
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Tax challenges of digitalization
OECD seeks public comment on exclusion of regulated financial services under Amount A of the first pillarOn 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…
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Validation of the reporting of the audited data
Oesterreichische Nationalbank publishes notice on reporting audited dataThe 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…
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Spotlight on Markets Newsletter
ESMA publishes latest edition of its Newsletter - April 2022 No.33The 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…
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Final Report on response to the non-bank lending request from the CfA on digital finance
EBA provides its advice to the EU Commission on non-bank lendingThe 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…
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Supervisory and Regulatory Approaches to Climate-related Risks
The Financial Stability Board (FSB) publishes a consultative reportClimate-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…
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SRB MREL Dashboard
Single Resolution Board publishes MREL dashboard Q4.2021The 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…
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FSB Report on the Interaction between U.S. Dollar Financing and External Vulnerabilities in EMEs.
Report published by FSB in cooperation with IMFThe 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…
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Quality assurance reports on investment restrictions need to be improved
AFM publishes guidance for assurance reportsIn 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. …
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Meeting of the International Accounting Standards Boards
From 25 to 28 April 2022, the IASB will meet for a video conferenceOn 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 Statements
- Third…