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Regulatory Blog: Neue Möglichkeit zur Stärkung der CET1-Quote – EBA RTS zum aufsichtsrechtlichen CET1-Abzug bilanziell aktivierter Software tritt in Kraft

Konkret führt die neuen Berechnungslogik des “Prudential-Amortisation-Ansatzes” dazu, dass der bisherige CET1-Abzugsbetrag für Software um die Differenz aus der aufsichtsrechtlichen und der bilanziellen kumulierten Amortisation für Software verringert wird.

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Martin Neisen

Martin Neisen

Partner
Frankfurt am Main

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Christoph Himmelmann

Christoph Himmelmann

Director
Frankfurt am Main

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