180. For the purposes of EL BE and LGD in-default estimation, institutions should calculate the …

For the purposes of EL BE and LGD in-default estimation, institutions should calculate the long run average LGD of the realised LGDs for defaulted exposures, referred to in paragraph 178, following the requirements set out in section 6.3.2 with the only exception that, for each reference date, incomplete recovery processes should be used only if their relevant reference date for the application of the EL BE and LGD in-default parameters is posterior to the reference date under consideration for the estimation.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• 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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