+Article 428k 1.

Article 428k 1.

Unless otherwise specified in Articles 428l to 428o, all liabilities without a stated maturity, including short positions and open maturity positions, shall be subject to a 0 % available stable funding factor, with the exception of the following:

(a) 

deferred tax liabilities, which shall be treated in accordance with the nearest possible date on which such liabilities could be realised;

(b) 

minority interests, which shall be treated in accordance with the term of the instrument.

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards