A possible finding in the PP&A review could be that a portfolio of held-to-maturity bonds needs to be reclassified as available for sale. In this case, the bank would need to calculate the impact of the change in classification on the Common Equity Tier 1 (CET1) ratio.
This must go hand in hand with progress towards the achievement of the Millennium Development Goals on poverty, education, gender challenges, better health, a sustainable environment and more effective partnership for sustainable development.