CA-5.1.20
Past version: Effective from 01 Apr 2008 to 31 Dec 2011
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Valuation adjustments/reserves made under paragraph CA-5.1.19 must impact Tier 2 regulatory capital and may exceed those made under the relevant accounting standards (IASs, IFRSs or relevant standards issued by AAOIFI whichever are applicable to the Islamic banks).
Apr 08