EBU Single Rulebook Q&A 25 November 2018 2018_4391 IFRS 9 Transitional Arrangements - Business Combination

There is a business combination between banks which decided to apply the static and dynamic phase in the arrangements envisaged by Article 473a CRR.1) How should the static phase-in arrangements envisaged by Article 473a CRR apply on the consolidated basis?2) How should the dynamic phase-in arrangements envisaged by Article 473a CRR apply on the consolidated basis?