48. Credit risk grades should be reviewed whenever relevant new information is received or a credit …

Credit risk grades should be reviewed whenever relevant new information is received or a credit institution’s expectation of credit risk has changed. Credit risk grades assigned should receive a periodic formal review (for example at least annually, or more frequently if required in a jurisdiction) to reasonably ensure that those grades are accurate and up to date. Credit risk grades for individually assessed lending exposures that are higher risk or credit impaired should be reviewed more frequently than annually. ECL estimates should be updated on a timely basis to reflect changes in credit risk grades for either groups of exposures or individual exposures.

Grouping based on shared credit risk characteristics

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• 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.