+82. Credit institutions should provide qualitative disclosures on how forward-looking information …
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82. Credit institutions should provide qualitative disclosures on how forward-looking information …
Credit institutions should provide qualitative disclosures on how forward-looking information, including macroeconomic factors, has been incorporated into the ECL estimation process, in accordance with the applicable accounting framework, in particular when the assessment is carried out on an individual basis.
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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