Skip to main content

3.5 Cumulative Gains and Losses Due to Changes in Own Credit Risk on Fair Valued Financial Liabilities

C 52/2017 STA Effective from 1/12/2022

55.Derecognize in the calculation of CET1, all unrealized gains and losses that have resulted from changes in the fair value of liabilities that are due to changes in the bank’s own credit risk.