Knobloch, Alois Paul; Krauß, Felix - In: Credit and Capital Markets – Kredit und Kapital 54 (2021) 2, pp. 265-299
consistency reasons. To solve these weaknesses, we suggest to eliminate the prudential filter for the cash flow hedge reserve as a …, we demonstrate the impact that the proposed abolishment of the prudential filter for the cash flow hedge reserve would …Common Equity Tier 1 capital of credit institutions is adjusted by the prudential filter for the cash flow hedge …
