140. In making these evaluations, competent authorities may require credit institutions to provide …

In making these evaluations, competent authorities may require credit institutions to provide supplemental information, not publicly disclosed, through regular supervisory reporting, ad hoc reporting or on-site examinations. Competent authorities could also use these approaches for obtaining supplemental information when performing the evaluations called for in the principles below.

4.4.2 Principle 2 — ECL measurement assessment

Competent authorities should be satisfied that the methods employed by a credit institution to determine accounting allowances lead to an appropriate measurement of ECL in accordance with the applicable accounting framework.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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