As expected credit loss provisions incurred after the day that an institution first applies IFRS 9 could rise unexpectedly due to a worsening macroeconomic outlook, institutions should be granted additional relief in such cases.
Ós rud é go bhféadfadh méadú teacht gan choinne ar na soláthairtí le haghaidh caillteanais chreidmheasa ionchasacha a tabhaíodh tar éis an lá a gcuirfidh an institiúid IFRS 9 i bhfeidhm den chéad uair mar gheall ar thuar maicreacnamaíoch a dhul in olcas, ba cheart faoiseamh breise a thabhairt d’institiúidí i gcásanna mar sin.