Transcription of Final report - eba.europa.eu
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Final report - eba.europa.eu
EBA/RTS/2021/15 13 December 2021 Final report on draft regulatory technical standards with regard to specifying the calculation of specific credit risk adjustments Amending Delegated Regulation (EU) No 183/2014 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms with regard to regulatory technical standards for specifying the calculation of specific and general credit risk adjustments Final report - REVISED RTS ON CREDIT RISK ADJUSTMENTS 2 Contents 1. Executive summary 3 2. Background and rationale 4 3. Draft regulatory technical standards 8 4.
FINAL REPORT - REVISED RTS ON CREDIT RISK ADJUSTMENTS 3 1. Executive summary On 16 December 2020, the European Commission published its action plan on Tackling non- performing loans in the aftermath of the COVID-19 pandemic1, in which it indicated the need for a revision of the treatment of defaulted exposures under the standardised approach for credit risk
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