EBU Single Rulebook Q&A 22 November 2017 2017_3600 EBA validation rule v2708_m for DPM 2.6 and 2.7
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European Union · · · 25-06-2021
In the latest version of Annex V of Finrep IFRS9, in the Part 1 paragraph 44 (h) “the immediate counterparties shall be for loan commitments, financial guarantees and other commitments received, the GUARANTOR or the COUNTERPARTY that has provided the commitment to the reporting institution” instead of the debtor of the loan.
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