EBU Single Rulebook Q&A 2 November 2022 2022_6629 Liability for contribution to resolution funds and deposit guarantee schemes in the form of a payment commitment

Paragraph 48i of Part 2 of Annex V to Regulation (EU) 2021/451 states: '[...] Where the contribution [to resolution funds and deposit guarantee schemes] is made in the form of a payment commitment, this payment commitment shall be included in ‘provisions or (-) reversal of provisions’, if the payment commitment gives rise to a liability in accordance with the applicable accounting standard'.