60. The ECL assessment approach used should be the most appropriate in the particular …

The ECL assessment approach used should be the most appropriate in the particular circumstances, and typically should be aligned with how the credit institution manages the lending exposure. For example, collective assessment is often used for large groups of homogeneous lending exposures with shared credit risk characteristics, such as retail portfolios. Individual assessments are often conducted for significant exposures, or where credit concerns have been identified at the individual loan level, such as watch list and past due loans.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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