Liabilities and MiFID II: Difference between pages

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1. ''Financial reporting - balance sheet''.  
''European Union''.


In financial reporting, liabilities are amounts or obligations of a reporting entity arising from past transactions or events, the settlement of which may result in:
MiFID II is an updated Markets in Financial Instruments Directive (2014/65/EU).


* The transfer or use of assets, for example payments of money
* The provision of services or
* Other yielding of economic benefits in the future.


Examples include overdrafts, trade payables, accruals and provisions.
Sometimes written 'MiFID 2'.




Liabilities are represented in the balance sheet by credit balances.
==See also==
 
* [[EMIR]]
 
* [[Markets in Financial Instruments Regulation]]
2. ''Lending - borrowing.''
* [[MiFID]]
 
* [[Multilateral trading facility]]
More generally, liabilities are any obligations or amounts owed to others (whether or not they are obligations of a financial reporting entity).
* [[Regulated market]]
 
* [[Systematic internaliser]]
 
== See also ==
* [[Accrual]]
* [[Assets]]
* [[Balance sheet]]
* [[Capital]]
* [[Compound instrument]]
* [[Credit balance]]
* [[Disaggregation]]
* [[Equity]]
* [[Exemption clause]]
* [[Fair value]]
* [[Financial liability]]
* [[Financial reporting]]
* [[Indemnity clause]]
* [[Interest gap]]
* [[Liabilities and equity]]
* [[Mismatch]]
* [[Net assets]]
* [[Net worth]]
* [[Off balance sheet finance]]
* [[Offset]]
* [[Overdraft]]
* [[Provision]]
* [[Reporting entity]]
* [[Trade payables]]
* [[Wealth]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Latest revision as of 21:57, 6 October 2018

European Union.

MiFID II is an updated Markets in Financial Instruments Directive (2014/65/EU).


Sometimes written 'MiFID 2'.


See also

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