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2019 | OriginalPaper | Buchkapitel

The Conversion of Bank Deferred Tax Assets in 2016 to Bank Shares in 2017

verfasst von : Panagiotis Papadeas

Erschienen in: Economic and Financial Challenges for Eastern Europe

Verlag: Springer International Publishing

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Abstract

This study correlates the provisions of CRD IV with the application of IFRS in banks operating in Greece. The accounting losses allow the creation of additional DTA which are transferred in claims against the state (tax credit). Thus, in 2017 conversion rights (warrants) may be issued which represent common shares of total market value equal to 100% of these tax credits. Then, equivalent special reserve is formed, and the equity capital of banks is increased, since the DTA are not deducted from the common equity tier 1 (CET 1) ratio.

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Titel: The Conversion of Bank Deferred Tax Assets in 2016 to Bank Shares in 2017
verfasst von: Panagiotis Papadeas
Verlag: Springer International Publishing
Buch: Economic and Financial Challenges for Eastern Europe
Print ISBN: 978-3-030-12168-6

Electronic ISBN: 978-3-030-12169-3

Copyright-Jahr: 2019
DOI: https://doi.org/10.1007/978-3-030-12169-3_20