The European Banking Authority (EBA) responded to question 2018-3932, on whether the expected credit loss (ECL) on debt instruments classified at fair value through other comprehensive income (FVOCI) under International Financial Reporting Standards 9 (IFRS9) should be included within the calculation of the amount to be added back to common equity tier-1 capital (CET1) as set in Article 473a.2 (“static approach”).

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