76. [Balance sheet adjustment] The transfer will be combined with the application of write down and …

[Balance sheet adjustment] The transfer will be combined with the application of write down and conversion of capital instruments (WDCCI) and might be combined with bail-in. The SoB requires the business to be marketable. Institutions should develop procedures to implement accounting adjustments and namely to recognise the losses in a timely fashion before the transfer in order not to pass them to the continuing entity.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA -

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  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.