+Reference date t=50 months in default:

Reference date t=50 months in default:

In this case only observation A is used. In all other observations the cash flows beyond the reference date t=50 months are not yet known, so these observations do not carry any additional information which could be used to estimate the expected loss relevant for the reference date t=50 days in default.

1. Overview

Summary	Regulation

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.

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