The introduction of IAS/IFRS has been a source of concern to supervisory authorities, notably because of fears that these standards could jeopardise the criteria that regulatory own funds have to fulfil. CEBS subsequently undertook an analysis of a sample of institutions' financial data to determine whether the supervisory concerns are justified and to what extent the Guidelines on prudential filters are effective.
CEBS developed Guidelines on prudential filters for regulatory capital in December 2004 to preserve the definition and maintain the quality of regulatory capital.
Press release
© CEBS - Committee of European Banking Supervisors
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