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
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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
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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
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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
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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
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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
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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
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