127. Collaterals which do not meet the requirement of Article 181(1)(f) of Regulation (EU) No …

Collaterals which do not meet the requirement of Article 181(1)(f) of Regulation (EU) No 575/2013 cannot be included as a risk driver in the LGD estimation and the cash flows received from those collaterals should be treated as if they had been received without the use of collaterals. Regardless of this treatment in the LGD estimation, institutions should collect the information about the source of the cash flows related to those collaterals and allocate them as related to those collaterals. Institutions should regularly monitor the levels of such cash flows as well as the extent to which the relevant types of collaterals are used. Where necessary, institutions should perform appropriate adjustments in order to avoid any bias in the LGD estimates. 6.2.3 Inclusion of collaterals in the LGD estimation

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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