(b)
CRR
the institution recognises a specific credit adjustment resulting from a significant perceived decline in credit quality subsequent to the institution taking on the exposure;
← art_178__para_3__point_a__text_1 · All articles · art_178__para_3__point_b__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.