151. Where institutions do not give equal importance to all historical data for retail exposures in …

Where institutions do not give equal importance to all historical data for retail exposures in accordance with Article 181(2) of Regulation (EU) No 575/2013 they should be able to demonstrate in a documented manner that the use of higher weights for more recent data is justified by better prediction of loss rates. In particular where zero or very small weights are applied to specific periods this should be duly justified or lead to more conservative estimates.

1. Overview

1.1 References

• Article 181 2.

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA -

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  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.