+61. Regardless of the assessment approach it uses (individual or collective), a credit institution …

61. Regardless of the assessment approach it uses (individual or collective), a credit institution …

Regardless of the assessment approach it uses (individual or collective), a credit institution should ensure this does not result in delayed recognition of ECL.

1. Overview

,
Summary Regulation

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/