Report on the impact on the volatility of own funds of the revised IAS 19 and the deduction of defined pension assets from own funds

The European Banking Authority (EBA) published in June 2014 a report analysing the impact that the revised IAS 19 Employee Benefits in conjunction with the deduction of net pension assets under the Capital Requirements Regulation (CRR) and changes in net pension liabilities may have on the volatility of institutions' own funds.

The report concluded that in most cases there may be limited volatility of own funds due to changes in the accounting and prudential requirements that derive from the revised IAS 19 Employee Benefits and the CRR.

• Primary Source

EBA: Press Release, 24.06.14: EBA analyses impact of pension plans in capital https://www.eba.europa.eu/-/eba-analyses-impact-of-pension-plans-in-capital

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