كتاب روابط اجتياز لـ On-Balance Sheet Exposures
On-Balance Sheet Exposures
C 52/2017 STA يسري تنفيذه من تاريخ 1/4/202120.Where a bank recognizes fiduciary assets on the balance sheet, these assets can be excluded from the leverage ratio exposure measure provided that the assets meet the IFRS 9 criteria for de-recognition and, where applicable, IFRS 10 for deconsolidation.