RT Journal Article
T1 EU regulatory proposal on the treatment of liabilities of uncertain existence, timing or amount in a bail-in scenario
A1 Colino Mediavilla, José Luis
AB The ongoing reform of the European Union’s bank crisis management framework addresses the treatment of liabilities of uncertain existence, timing or amount in a bail-in scenario, with the aim of improving clarity with respect to existing law and, consequently, increasing legal certainty. The reform process has revealed that there have been different approaches to thisissue. The option that, as agreed in the trilogues, is expected to be finally approved should be viewed positively, because it gives preference to the need to pay attention to the special nature and features of liabilities of uncertain existence, timing or amount, despite the instrumental importance of their accounting treatment. However, the existence of different approaches to designing the reform has led to a regulatory proposal that is probably unnecessarily complex. In other words, the final result is positive, but it could perhaps be achieved more easily and with some technical improvement, as explained in the conclusions.
PB De Gruyter
SN 1613-2548
YR 2025
FD 2025-09-01
LK https://hdl.handle.net/20.500.14352/134151
UL https://hdl.handle.net/20.500.14352/134151
LA eng
NO Ministerio de Ciencia, Innovación y Universidades
DS Docta Complutense
RD 15 abr 2026