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IFRS 9 Transitional arrangements – Calculation of the total exposure measure of the leverage ratio According to Article 473a(7)(b) of CRR, is it correct to adjust the specific credit risk adjustm... COM Delegated or Implementing Acts/RTS/ITS/GLs: Delegated Regulation (EU) 2015/62 - DR with regard to the leverage ratio ID: 2018_3995 \| Topic : Accounting and auditing \| Date of submission: 13/06/2018	Final Q&A	View
Article 473a(2) – Consideration of accounting provisions for FVOCI debt instruments Should the ECL on debt instruments classified at fair value through OCI under IFRS9 be included... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_3932 \| Topic : Accounting and auditing \| Date of submission: 24/05/2018	Final Q&A	View
IFRS 9 Transitional arrangements - Definition of ‘t’ How should “t” which is used in the formulas in paragraph 1 of Article 473a CRR be calculated?... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_4113 \| Topic : Accounting and auditing \| Date of submission: 13/07/2018	Final Q&A	View
IFRS 9 Transitional arrangements – Reference date for the regulatory expected loss in Article 473a(5)(c) Which date should apply to the regulatory expected loss for the application of Article 473a(5)(c... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_3953 \| Topic : Accounting and auditing \| Date of submission: 01/06/2018	Final Q&A	View
IFRS 9 Transitional arrangements - Distinction between defaulted and non-defaulted exposures for the calculation provided for in Article 473a(5) Should an institution make the calculation in Article 473a(5)(a) of CRR separately for defaulted... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_3952 \| Topic : Accounting and auditing \| Date of submission: 01/06/2018	Final Q&A	View
IFRS 9 Transitional arrangements - Calculation of the amount of CET add-back in accordance to Article 473a – paragraph 4 How should the amount referred to in Article 473a(4) be calculated: a) The difference betw... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_3927 \| Topic : Accounting and auditing \| Date of submission: 23/05/2018	Final Q&A	View
IFRS 9 Transitional arrangements – Reporting of impact on Standardised exposure value of transitional credit risk adjustments According to Article 473a(7)(b) of CRR, is it possible to report the impact on Standardised expo... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_3926 \| Topic : Accounting and auditing \| Date of submission: 23/05/2018	Final Q&A	View
IFRS 9 Transitional arrangements - Calculation of the amount available for CET1 add-back When assets were measured at amortised cost in accordance with IAS 39 then classified as FVTPL... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_3925 \| Topic : Accounting and auditing \| Date of submission: 23/05/2018	Final Q&A	View
IFRS 9 Transitional arrangements – Reversal of the decision to apply the transitional arrangement What should be understood as reversal of the initial decision and, as such, be subject to the pr... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_3924 \| Topic : Accounting and auditing \| Date of submission: 23/05/2018	Final Q&A	View
IFRS 9 Transitional arrangements - Calculation of the amount available for CET1 add-back Should off-balance sheet exposures not be included in the calculation of the amount of CET1 add-... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_3923 \| Topic : Accounting and auditing \| Date of submission: 23/05/2018	Final Q&A	View
IFRS 9 transitional provisions – Calculation of the increased amount of risk-weighted assets (RWA) in the standardised approach Should the RWA correction (also with regard to the presentation in the Corep template 5.1) accor... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_3664 \| Topic : Accounting and auditing \| Date of submission: 12/01/2018	Final Q&A	View
Recalculation of 10% threshold of Article 48 (1)(a) CRR due to IFRS 9 transitional arrangements (Art. 473a (7)). Should the bank recalculate the 10% threshold referred to Article 48 1(a) of CRR by taking into... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_4401 \| Topic : Accounting and auditing \| Date of submission: 04/12/2018	Rejected question	View
Dynamic component (Regulation (EU) 2017/2395 - paragraph 3) The Impairment of new credit operations, carried out after 01/01/2018 - transition date of IFRS... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_4394 \| Topic : Accounting and auditing \| Date of submission: 28/11/2018	Rejected question	View
Recalculation of 10% threshold according to CRR Article 473a Please clarify whether the institution has to recalculate the 10% threshold referred to Article... COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable ID: 2018_4388 \| Topic : Accounting and auditing \| Date of submission: 23/11/2018	Rejected question	View

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