141. This should result in an overall assessment on the end-to-end credit cycle of the institution …

This should result in an overall assessment on the end-to-end credit cycle of the institution, from origination through the monitoring and management of each exposure categories. In conducting these analysis, competent authorities should employ peer comparison and use benchmark portfolios (i.e. portfolios of borrowers common to groups of institutions) where appropriate and possible. This analysis should be carried out taking into account:

• a. asset quality indicators, historical trends and grow rates by types of borrowers, sectors and product, borrowers’ credit grade distribution, historical migration rates across credit grades, delinquency and default rates for different time horizons;
• b. the non-performing rates and coverage per portfolio, sector, geography and changes over time, also taking into account the relevant inflows/outflows from each relevant portfolio, the distribution of the exposures across classes of non-performing exposures (i.e. past-due, doubtful), the level and change over time of impairments and write-offs for each relevant driver, historical recovery rates and the duration of the recovery process, foreclosed assets and changes over time, as well as the time since exposures were classified as non-performing.

1. Преглед

1.1 Препратки

1.2 Идентифицирани изисквания

1.3 Свързани стандарти

2. Идентифицирани изисквания

3. Свързани стандарти

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/