80. Consistently with the applicable accounting standards and regulations, credit institutions’ …

Consistently with the applicable accounting standards and regulations, credit institutions’ senior management should apply judgement to determine the appropriate level of aggregation and disaggregation of data disclosed, such that disclosures continue to meet accounting requirements, and provide insights into a credit institution’s exposure to credit risk and ECLs for users to perform individual institution analysis and relevant peer group comparisons.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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