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David Grünberger, PhD, CPA heads the Prudential Regulation Section at the European Central Bank. The section develops policies and strategies for the prudential capital regulation of banks and supports the transposition of new capital and accounting regulations (e.g. IFRS 9 thematic reviews and Basel IV). Over the previous 15 years, David build up the IFRS-enforcement section at the Austrian Financial Market Authority and chairs the Financial Institutions Enforcement Task Force at ESMA.