Label: |
General Reserve for Credit Losses - Net transfers from/to collective provision |
Concept Guidance: |
This is the value of net increases/decreases to General Reserves for Credit Losses (GRCL) during the relevant period due to reasons other than transfers to/from retained earnings resulting from an excess or deficiency in GRCL in accordance with the requirements of the relevant prudential standards.
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Form-Specifc Guidance: |
The value reported should be the difference between the opening and closing balances of the amount of Collective provisions (as per accounting standards) that have been classified by the reporting party as General Reserves for Credit Losses (GRCL).
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