Figure 2. Potential IFRS 9 effects on regulatory capital

From

Expected Credit Losses and Regulatory Capital: Effects of IFRS 9 in European Banks

Manuela Rodrigues Boscia, José Alves Dantas, Vitor Leone, Herbert Kimura

Journal of Finance and Accounting. 2022, 10(1), 49-59 doi:10.12691/jfa-10-1-7