Comments
21st of March 2024

GIBC Comments on IASB EBA/ED/2023/5 - Financial Instruments with Characteristics of Equity

German Banking Industry Committee

The German Banking Industry Committee (GBIC) welcomes the approach of maintaining, in principle, existing distinctions between equity and liabilities while simply providing clarification for a few key points. However, GBIC is particularly critical of the proposal to, when distinguishing between equity and liabilities, only take those sections of the contract into account that go above and beyond the statutory regulations. GBIC believes that this could lead to incorrect classification of financial instruments as equity or liabilities. GBIC is therefore calling for this proposal to be dropped.

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Stellungnahme zu IASB/ED/2023/5

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Comments
16th of March 2026

GBIC comments on amending Delegated Regulation (EU) 2019/98

The German Banking Industry Committee (GBIC) welcomes the objective of revising Commission Delegated Regulation (EU) 2019/980 to simplify prospectus requirements, streamline their content and further standardise format and structure, thereby reducing administrative burdens for issuers, improving comparability for investors and strengthening access to EU capital markets.