81. Quantitative and qualitative disclosures when taken as a whole should communicate to users the …

Quantitative and qualitative disclosures when taken as a whole should communicate to users the main assumptions/inputs used to develop ECL estimates. Disclosures should highlight policies and definitions that are integral to the estimation of ECL (such as a credit institution’s basis for grouping lending exposures into portfolios with similar credit risk characteristics and its definition of default²⁷ ), factors that cause changes in ECL estimates, and the manner in which senior management’s experienced credit judgement has been incorporated. Disclosure of significant policies should indicate how those policies have been implemented in the specific context of the credit institution.

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.