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In an August 2014 Alert,1 we reported that (most of) the Banking Recovery and Resolution Directive (‘BRRD’)that was adopted on 15 May 2014 was required to be implemented by the EU Member States through local legislation by 1 January 2015.

The UK Supreme Court today delivered an important decision on the meaning of the so-called 'balance sheet insolvency test' in s.123(2) of the Insolvency Act 1986 (UK) (BNY Corporate Trustee Services Limited v Eurosail 2007-3BL PLC [2013] UKSC 28 ("Eurosail")).