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EBA Consultation on draft Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses (EBA/CP/2016/10)These draft Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses follow the publication of Guidance by the Basel Committee in December 2015 on the same matter. These Guidelines aim at ensuring sound credit risk management practices associated with the implementation and on-going application of the accounting for expected credit losses.
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