Skip to contentPresentation on Bank of Spain Circular 4/2016 amending Circular 4/2004
- Systematic amortization of intangible assets (including goodwill)
- Accounting recognition on settlement date (previously, trade date) for purchases and sales of equity instruments
- Adaptation to FINREP (EU Regulation 680/2014): non-performing, forbearance
- Improvement of credit risk management (Basel Committee guidelines)
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