Argimón Maza, Isabel; Estrada García, Angel; Dietsch, … - 2015
afectar a las ratios de capital ; European banks hold 10% of their total assets in portfolios that give rise to unrealised … gains and losses which under Basel III will no longer be allowed to be removed from banks’ regulatory capital. Using a … sample of European banks, and taking advantage of the different treatment afforded, under Basel II, to such gains and losses …