214. For the purposes of Article 159 of Regulation (EU) No 575/2013 institutions should not include …

For the purposes of Article 159 of Regulation (EU) No 575/2013 institutions should not include partial write-offs in the calculation of general and specific credit risk adjustments. However, as per Article 166(1) of Regulation (EU) No 575/2013, the calculation of the expected loss amount for the application of Articles 158 and 159 of Regulation (EU) No 575/2013 should be based on the exposure value gross of value adjustments but net of write-offs.

1. Forbhreathnú

1.1 Tagairtí

• Airteagal 159 Méideanna an chaillteanais ionchasaigh, easnamh IRB agus barrachas IRB a láimhseáil
• Airteagal 166 1.
• Airteagal 158 Láimhseáil de réir chineál na►C9neamhchosanta◄

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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