Directive 2006/48/EC of the European Parliament and of the council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (Text with EEA relevance) (repealed) (c. 48)

ANNEX X U.K. OPERATIONAL RISK

PART 1 U.K. Basic Indicator Approach

2. RELEVANT INDICATOR U.K.

2.2. Credit institutions subject to a different accounting framework U.K.

9. When credit institutions are subject to an accounting framework different from the one established by Directive 86/635/EEC, they should calculate the relevant indicator on the basis of data that best reflect the definition set out in points 2 to 8. U.K.