credit risk adjustment

Definitions over time (2)

25/12/2019 – today applies on 12/11/2026 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

For the purposes of this Regulation, the following definitions shall apply:

‘credit risk adjustment’ means the amount of specific and general loan loss provision for credit risks that has been recognised in the financial statements of the institution in accordance with the applicable accounting framework;
28/06/2013 – 19/07/2016 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

For the purposes of this Regulation, the following definitions shall apply:

‘credit risk adjustment’ means the amount of specific and general loan loss provision for credit risks that has been recognised in the financial statements of the institution in accordance with the applicable accounting framework;

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