Oireachtas Joint and Select Committees
Thursday, 26 April 2018
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
EU Proposals on Taxation of the Digital Economy: Discussion
10:00 am
Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source
She says that in cases where the retail split-loan restructuring has not resulted in two separate and independent payment obligations, the senior and the junior aspects cannot be treated as separate exposures and are both considered non-performing from a regulatory classification perspective.
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