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Name EBA Guidelines of 12 May 2017 No EBA/GL/2017/06 on credit institutions’ credit risk management practices and accounting for expected credit losses
Author European Banking Authority (EBA)
Source website of the European Banking Authority (EBA)
Publication date 12. 5. 2017
Version in force as of These guidelines should be implemented at the start of the first accounting period beginning on or after 1 January 2018.