Gap report and Prospectus Directive: Difference between pages

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imported>Doug Williamson
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1.
''European Union (EU)''.


An interest gap report.
Formerly, the EU's Directive on the prospectus to be published when securities were offered to the public or admitted to trading (2003/71/EC).


A report identifying the timing at which interest rate assets and liabilities are repriced, and any mismatches.
It was amended five times in the period 2008 to 2014, the 2014 amendment being Directive 2014/51/EU.




2.
With effect from 21 July 2019, the Prospectus Directive was replaced by the EU Prospectus Regulation.
 
A liquidity gap report, identifying the timing at which assets and liabilities mature, and any mismatches.
 
Also known as a ''mismatch report'' or ''maturity ladder''.




== See also ==
== See also ==
* [[Assets]]
* [[Directive]]
* [[Exposure]]
* [[Offering memorandum]]
* [[Interest gap]]
* [[Prospectus]]
* [[Interest rate risk]]
* [[Prospectus Regulation]]
* [[Liabilities]]
* [[Regulation]]
* [[Liquidity]]
* [[Security]]
* [[Liquidity gap]]
* [[Maturity ladder]]
* [[Time bins]]
 
[[Category:Identify_and_assess_risks]]

Revision as of 15:40, 29 January 2020

European Union (EU).

Formerly, the EU's Directive on the prospectus to be published when securities were offered to the public or admitted to trading (2003/71/EC).

It was amended five times in the period 2008 to 2014, the 2014 amendment being Directive 2014/51/EU.


With effect from 21 July 2019, the Prospectus Directive was replaced by the EU Prospectus Regulation.


See also