+Definitions
---+15. Unless otherwise specified, terms used and defined in Directive 2013/36/EU, Regulation (EU) …
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Definitions
Definitions
1. Overview
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Regulation |
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15. Unless otherwise specified, terms used and defined in Directive 2013/36/EU, Regulation (EU) …
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Unless otherwise specified, terms used and defined in Directive 2013/36/EU, Regulation (EU) 575/2013 and IFRS 9 have the same meaning in the guidelines. In addition, for the purposes of these guidelines, the following definitions apply: | Allowances | Means the stock of lending exposure loan loss provisions that has been recognised in the balance sheet of the credit institution, in accordance with the applicable accounting framework. Means loans, loan commitments and financial | | Lending exposures | guarantee contracts to which an ECL framework applies20 . Means adjustments to an allowance used to account for circumstances when it becomes | | Temporary adjustments to an allowance | evident that existing or expected risk factors have not been considered in the credit risk rating and modelling process as of the reporting date. |
20 The scope of the EBA guidelines may be different than the scope of the impairment requirements under the applicable accounting framework. For example, the scope of the EBA guidelines is narrower than the scope under IFRS 9.
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1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
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Requirement |
3. Related Standards
Standards
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Requirement |
- EBA -
EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.
DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.
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