Lays down when interest should be suspended or cease to accrue to profit and loss: the criteria and their application, the treatment of collateral (effect on accrual, long overdue loans, collateral valuation), special types of assets (overdrafts, multiple extensions to one borrower and related companies, loans managed on a portfolio basis), resuming accrual, and reporting and financial disclosure. Classification: a statutory guideline issued by the Monetary Authority under the Banking Ordinance §7(3); version V.1, 29.06.01; applies to all AIs.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.