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+Article 428f 1. |
Article 428f 1.Subject to prior approval of the competent authorities, an institution may treat an asset and a liability as interdependent, provided that all the following conditions are met:
(a)
the institution acts solely as a pass-through unit to channel the funding from the liability into the corresponding interdependent asset;
(b)
the individual interdependent assets and liabilities are clearly identifiable and have the same principal amount;
(c)
the asset and interdependent liability have substantially matched maturities, with a maximum delay of 20 days between the maturity of the asset and the maturity of the liability;
(d)
the interdependent liability has been requested pursuant to a legal, regulatory or contractual commitment and is not used to fund other assets;
(e)
the principal payment flows from the asset are not used for other purposes than repaying the interdependent liability;
(f)
the counterparties for each pair of interdependent assets and liabilities are not the same. 1. Übersicht
1.1 Referenzen1.2 Identifizierte Anforderungen1.3 Zugehörige Standards2. Identifizierte Anforderungen
3. Zugehörige Standards
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