The application of IFRS 9 may lead to a sudden significant increase in expected credit loss provisions and consequently to a sudden decrease in institutions’ Common Equity Tier 1 capital.
Ach a gcuirfear i bhfeidhm IFRS 9, d’fhéadfadh sé go dtiocfadh méadú tobann suntasach ar sholátháirtí le haghaidh caillteanais chreidmheasa ionchasacha, rud a d’fhágfadh laghdú tobann ar chaipiteal Gnáthchothromas Leibhéal 1 na n-institiúidí.