+10. For credit institutions to which ECL accounting frameworks do not apply, competent authorities …
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10. For credit institutions to which ECL accounting frameworks do not apply, competent authorities …
For credit institutions to which ECL accounting frameworks do not apply, competent authorities should consider applying the relevant aspects of these guidelines related to credit risk management practices, as far as appropriate, within the context of the applicable accounting framework.
1. Overview
1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
| Source |
Requirement |
3. Related Standards
Standards
| Source |
Requirement |
- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
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