The Central Bank of Russia has prepared a draft regulation setting out how banks would calculate a concentration indicator for immobilised assets, described as non-core and illiquid holdings with no repayment guarantee and equity-type risks. Under the proposed risk-sensitive limit (RSL), immobilised assets exceeding the limit would need to be covered by a bank’s equity, shifting the risks of excessive investments from depositors and creditors to shareholders. The draft would require banks to classify immobilised assets, including investments in property, excess fixed assets and ecosystems, into one of three groups with an immobilisation ratio from 1 to 3 based on the asset’s type, liquidity and time held on the balance sheet. The maximum RSL would be set at 25% of a bank’s equity, with a phased schedule from 2027 to 2031 to reach the target level using interim thresholds of 100%, 85%, 70%, 50% and 25%.