+2. Subject matter, scope, addressees and definitions
---+Subject matter
------+5. These guidelines specify sound credit risk management practices for credit institutions …
------+6. These guidelines also provide competent authorities with guidance on evaluating the …
---+Scope of application
------+7. These guidelines apply in relation to those credit institutions’ credit risk management …
------+8. These guidelines build on Article 74 of Directive 2013/36/EU which states that institutions must …
------+9. Guidelines set out in section 4.3 only apply in relation to credit institutions which prepare …
------+10. For credit institutions to which ECL accounting frameworks do not apply, competent authorities …
------+11. Competent authorities should ensure that credit institutions comply with these guidelines on an …
------+12. Guidelines set out in section 4.4 should be considered as supplementing and further specifying …
---+Addressees
------+13. These guidelines are addressed to competent authorities as defined in point (i) of Article 4(2) …
------+14. Guidelines set out in sections 4.1, 4.2 and 4.3 are also addressed to credit institutions as …
---+Definitions
------+15. Unless otherwise specified, terms used and defined in Directive 2013/36/EU, Regulation (EU) …

2. Subject matter, scope, addressees and definitions

2. Subject matter, scope, addressees and definitions

1. Overview

,
Subject matter

Subject matter
Scope of application

Scope of application
Addressees

Addressees
Definitions

Definitions

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards
  • EBA - Published by the European Banking Authority at https://www.eba.europa.eu/