EBU Single Rulebook Q&A 23 May 2018 2018_3925 IFRS 9 Transitional arrangements - Calculation of the amount available for CET1 add-back
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European Union · · · 25-05-2018
When assets were measured at amortised cost in accordance with IAS 39 then classified as FVTPL under IFRS 9, should they be included in the calculation of the ‘day 1’ static amount to be added back to CET1 as set in Article 473a(2)(b)?
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