15.1IBs must have in place an appropriate framework for managing displaced commercial risk, where applicable.
15.2IBs must have in place a policy and framework for managing the expectations of their shareholders and IAH.
15.3IBs must develop and maintain an informed judgement about an appropriate level of the balances of Profit Equalization Reserve, bearing in mind that its essential function is to provide mitigation of displaced commercial risk.
Book traversal links for Article (15) Displaced Commercial Risk