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Tag Archives: Pillar
Pillar 3 disclosure requirements – regulatory treatment of accounting provisions
The Basel Committee has released a technical amendment on additional Pillar 3 disclosure requirements for those jurisdictions implementing an expected credit loss (ECL) accounting model as well as for those adopting transitional arrangements for the regulatory treatment of accounting provisions. … Continue reading
Posted in Securities Law
Tagged Accounting, Disclosure, Pillar, Provisions, Regulatory, Requirements, Treatment
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PRA statement on systemic risk buffers and Pillar 2A in stress test hurdle rates
On 12 July 2018, the PRA published a statement on systemic risk buffers (SRBs) and Pillar 2A in stress test hurdle races. The statement is only relevant to those firms that are subject to the CRD IV and the Capital … Continue reading