108. When assessing whether there has been a significant increase in credit risk for a lending …

When assessing whether there has been a significant increase in credit risk for a lending exposure, credit institutions should also take into account the following factors which are related to the environment in which a credit institution or the borrower operates:

• a. deterioration of the macroeconomic outlook relevant to a particular borrower or to a group of borrowers. Macroeconomic assessments should be sufficiently rich to include factors relevant to sovereign, corporate, household and other types of borrower. Furthermore, they should address any relevant regional differences in economic performance within a jurisdiction³¹ ; and
• b. deterioration of prospects for the sector or industries within which a borrower operates.

³¹ See Principle 6 of these guidelines on the consideration of forward-looking information, including macroeconomic factors.

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.

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