EBA has published a discussion paper (DP), open for comment until 27 September, on technical advice to the European Commission (Commission) covering possible treatments of unrealised gains measured at fair value. Under the Capital Requirements Regulation (CRR), and starting from 1 January 2015, unrealised gains and losses measured at fair value must count towards own funds, but the CRR also requires EBA to provide technical advice to the Commission on policy options for potential alternative treatments of unrealised gains. (Source: DP on Unrealised Gains)