Germany: Capital Adequacy/BASEL

On 7 May 2025, the European Securities and Markets Authority (ESMA) published its Final Report on, among other things, technical advice concerning EU Market Abuse Regulation...

The EBA has published its updated methodology for the assessment of regulatory and supervisory frameworks of non-EU countries.

Every year, usually during the fourth quarter, EU-level authorities such as the European Banking Authority (EBA) publish their Annual Work Programmes (AWPs)...

On January 7, 2019 the Council or "Consilium" of the European Union, which is part of the EU bicameral legislature and represents the executive governments of the EU's Member States ...

QuickTake: What next for Minimum Requirement for Own Funds and Eligible Liabilities (MREL)?

As Europe returned from a busy summer to a September full of policy speeches, summits and schedules, all of which sought to set the tone for the EU ...

By decision of 18 December 2002, the German Supreme Tax Court held that the option premium received by the writer of an option (call or put) should be recorded as a liability in his books and only taken to income when realised. Under the date of January 12, 2004 the Ministry of Finance issued a decree recognising the Supreme Tax Court decision in principle but disallowing a tax deduction for risks from the option transaction exceeding the amount of the option premium. This article discusses the