The rate of provisioning of financial liabilities should be set on the basis of a proper risk assessment of the financial risks arising from the related instrument.
Ba cheart ráta soláthair na ndliteanas teagmhasach a shocrú ar bhonn measúnú iomchuí riosca ar na rioscaí airgeadais a eascraíonn as an ionstraim lena mbaineann.