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Amendment of the current banking provision system

8 de junio, 2010



The Bank of Spain ("BoS") has recently published a proposal of amendment which intends to simplify the system of accounting provisions for Spanish financial institutions (the "Spanish Lenders"), the main difference being the shortening of the periods for the provisioning of credits, and the amendment of the valuation of assets acquired by Spanish Lenders in satisfaction of payments linked to defaulted credits.

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