+2. Subject matter, scope, addressees and definitions
---+Subject matter
------+5. These guidelines specify sound credit risk management practices for credit institutions …
------+6. These guidelines also provide competent authorities with guidance on evaluating the …
---+Scope of application
------+7. These guidelines apply in relation to those credit institutions’ credit risk management …
------+8. These guidelines build on Article 74 of Directive 2013/36/EU which states that institutions must …
------+9. Guidelines set out in section 4.3 only apply in relation to credit institutions which prepare …
------+10. For credit institutions to which ECL accounting frameworks do not apply, competent authorities …
------+11. Competent authorities should ensure that credit institutions comply with these guidelines on an …
------+12. Guidelines set out in section 4.4 should be considered as supplementing and further specifying …
---+Addressees
------+13. These guidelines are addressed to competent authorities as defined in point (i) of Article 4(2) …
------+14. Guidelines set out in sections 4.1, 4.2 and 4.3 are also addressed to credit institutions as …
---+Definitions
------+15. Unless otherwise specified, terms used and defined in Directive 2013/36/EU, Regulation (EU) …

2. Subject matter, scope, addressees and definitions

2. Subject matter, scope, addressees and definitions

1. Overview

,
Summary Regulation
Subject matter

Subject matter

Scope of application

Scope of application

Addressees

Addressees

Definitions

Definitions

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source Requirement

3. Related Standards

Standards
Source Requirement
  • EBA -

    EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

    DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.