+5. While either approach may be used by institutions, the use of the formulaic approach, where …

5. While either approach may be used by institutions, the use of the formulaic approach, where …

While either approach may be used by institutions, the use of the formulaic approach, where possible, should be preferred for the identification of the historical period.

1. Overview

,
Summary Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source Requirement

3. Related Standards

Standards
Source Requirement
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