‹ Guidelines for IFRS9 ECL Implementation by Banks and Financing Companies_28 December 2016 Outsourcing of Functions Containing Customer Information_8 December 2016 › Qualifications and Core Competencies for Controlled functions_14 December 2016 Click here to download the Letter in PDF format. ‹ Guidelines for IFRS9 ECL Implementation by Banks and Financing Companies_28 December 2016 Outsourcing of Functions Containing Customer Information_8 December 2016 ›