+73. Credit institutions should exercise care when determining the level of ECL allowances to be …
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73. Credit institutions should exercise care when determining the level of ECL allowances to be …
Credit institutions should exercise care when determining the level of ECL allowances to be recognised for accounting purposes, to ensure that the resulting estimates are appropriate (i.e. consistent with neutrality and neither understated nor overstated).
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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