MREL and Mark to market basis: Difference between pages

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''Bank resolution and recovery''
1.


Minimum Requirement for own funds and Eligible Liabilities.
In financial accounting, the recognition of assets and liabilities at their current market values, as at the end of the financial accounting period.




The term used in [[EU]] legislation (2014/59/EU)[http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014L0059] for the loss absorbing capital (LAC) of certain financial institutions. 
2.  


A basis of taxation which follows the mark to market basis of financial accounting.


MREL comprises the total of a bank's:
*Loss absorption amount; and
*Recapitalisation amount.


3.


==See also==
''UK Tax''.
*[[Bailin]]
*[[Capital adequacy]]
*[[Eligible liabilities]]
*[[Gone concern]]
*[[Loss absorbing capacity]]
*[[Loss absorption amount]]
*[[Own funds]]
*[[PLAC]]
*[[Recapitalisation amount]]
* [[Recovery]]
*[[Resolution]]
*[[SLAC]]
*[[Total Loss Absorbing Capacity]]


[[Category:Compliance_and_audit]]
A method of allocating loan-related payments to the period in which they become due and payable and brings the value of loan relationships into account at fair value at the end of each period.
[[Category:Risk_frameworks]]
 
 
== See also ==
* [[Accruals basis]]
* [[Market value]]
 
[[Category:Accounting_and_Reporting]]
[[Category:Taxation]]

Revision as of 09:12, 8 October 2013

1.

In financial accounting, the recognition of assets and liabilities at their current market values, as at the end of the financial accounting period.


2.

A basis of taxation which follows the mark to market basis of financial accounting.


3.

UK Tax.

A method of allocating loan-related payments to the period in which they become due and payable and brings the value of loan relationships into account at fair value at the end of each period.


See also