EBU Single Rulebook Q&A 9 April 2014 2014_1064 Inclusion of partial write-offs in credit risk adjustments

Are partial write-offs of loans in the banking book, accounted at amortised cost, to be included in the determination of specific and general credit risk adjustments set out in Article 110(4). The institution's nominal loan amount is 100 000 EUR, borrower's exposure is assigned an LGD of 50%. The loan is in banking book, valued at amortised cost.