EBU Single Rulebook Q&A 25 January 2017 2017_3126 Calculation of operational risk capital requirements under BIA

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European Union · · · 31-07-2020

Under the Basic Indicator Approach used to compute own funds requirements for operational risk, how should the interest revenues from impaired loans be considered in the calculation of the Relevant Indicator (RI), namely, applying the effective interest rate on the gross carrying amount of the loans (before allowances/impairment) or on the recoverable amount, after deduction of impairment?

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