Imported: Guidelines on credit risk management practices and accounting for expected credit losses (2018-01-01-cccd5aba48-1652)

• Document: Guidelines on credit risk management practices and accounting for expected credit losses (https://www.eba.europa.eu/sites/default/files/documents/10180/1965596/e9b4a941-6fb1-4341-82aa-71afc3ce6a0d/Guidelines%20on%20Accounting%20for%20ECL%20%28EBA-GL-2017-06%29_FR.pdf)
• Version: 2018-01-01-cccd5aba48-1652
• Project: EBA_FR
• Import: #4299, 24.10.2026 13:21, eba

The document was not there yet and was created with 164 sections, including language, labels and the link to the source.

Outline

• 1. Obligations de conformité et de déclaration – 7 sections
• 2. Objet, champ d’application, destinataires et définitions – 16 sections
• 3. Mise en œuvre – 3 sections
• 4. Orientations relatives aux pratiques de gestion du risque de crédit et à la comptabilisation des pertes de crédit attendues – 137 sections

Länkade ärenden

• EBA_FR -