EBU Single Rulebook Q&A 6 August 2013 2013_122 FINREP Past due but not impaired < 30 days
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European Union · · · 14-02-2014
Can materiality thresholds be applied when reporting "technical" past due exposures? Applying strict rules “technical” past due registrations will not reflect “real” past due amounts. For instance a loan past due with only 1 day and/or with only 1 DKK will be filed as past due.
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