+146. When assessing capital adequacy, competent authorities should consider how a credit …
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146. When assessing capital adequacy, competent authorities should consider how a credit …
When assessing capital adequacy, competent authorities should consider how a credit institution’s accounting and credit risk assessment policies and practices affect the measurement of the credit institution’s assets and earnings and, therefore, its capital position.
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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