This week one answer was published as part of the Single Rulebook Questions and Answers (Q&A). The answer addressed a question on reporting of the impact of adoption of IFRS 9 in template F 12.01 on movements in allowances and provisions for credit losses.
The overall objective of the Q&A tool is to ensure consistent and effective application of the new regulatory framework across the Single Market. Institutions, supervisors, and other stakeholders can use the Single Rulebook Q&A tool for submitting questions on Capital Requirements Directive IV (CRD IV), Capital Requirements Regulation (CRR), and the related technical standards developed by EBA and adopted by EC.
Related Link: EBA Single Rulebook
Keywords: Europe, EU, Banking, CRR, CRD IV, Q&A, Single Rulebook, IFRS 9, EBA