Regulatory treatment of accounting provisions, inc. interim and transitional arrangements

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We responded to a pair of Basel papers prompted by ECL provisioning under IFRS 9.The discussion paper DP 385 looks at revising the future regulatory capital treatment of accounting provisions - read the BSA response here. The consultative paper CP 386 looks at interim and transitional arrangements ahead of any eventual new treatment flowing from the DP - read the BSA response here.

Regulatory treatment of accounting provisions, inc. interim and transitional arrangements

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