IDW BFA 2 n.F.

Accounting for financial instruments in the trading portfolio at institutions

German Banking Industry Committee Banking supervision

Ingmar Wulfert

For the German Banking Industry Committe, it is not entirely clear why the revision is being made at this time. The draft references the regulations of the CRR or supervisory requirements regarding market risk/FRTB. In mid-2025, the European Commission is expected to present a delegated act to further adjust the regulations on market risk. Additionally, it is unclear, among other things, why crypto assets should generally not fall under the term financial instrument.

GBIC comments - IDW BFA 2 n.F.

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15.04.2025

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Ingmar Wulfert

Banking Supervision and Accounting

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