The European Banking Authority (EBA) has published a discussion paper on the impact on the volatility of own funds of the revised International Accounting Standard for employee benefits (IAS 19) and the deduction of defined benefit pension assets from own funds in accordance with the Capital Requirements Regulation (CRR).  The outcomes from this discussion paper will feed into the EBA's report to the Commission on this topic.  The consultation runs until 14 April 2014.