+5. These guidelines specify sound credit risk management practices for credit institutions …
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5. These guidelines specify sound credit risk management practices for credit institutions …
These guidelines specify sound credit risk management practices for credit institutions associated with the implementation and ongoing application of expected credit loss (‘ECL’) accounting frameworks.
1. Overview
1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
| Source |
Requirement |
3. Related Standards
Standards
| Source |
Requirement |
- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
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