114. Institutions should take reasonable steps to recognise the sources of the cash flows and …

Institutions should take reasonable steps to recognise the sources of the cash flows and allocate them adequately to the specific collateral or unfunded credit protection that has been realised. Where the source of the cash flows cannot be identified, institutions should specify clear policies for the treatment and allocation of such recovery cash flows, which should not lead to a bias in LGD estimation.

6.1.3 Recoveries from collaterals

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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