EBU Single Rulebook Q&A 19 February 2015 2015_1844 F 12.00 - changes of counterparty sector
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European Union · · · 13-12-2019
In FINREP template F 12.00 movements in allowances for credit losses in the current year are reported taking into account the credit loss assessment method and the relevant counterparty sector. It is possible that the counterparty sector changes within the reporting time frame (i.e.
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