84. To improve the quality and meaningfulness of information disclosed for ECL estimates, credit …

To improve the quality and meaningfulness of information disclosed for ECL estimates, credit institutions should provide an explanation of significant changes to the estimation of ECL from period to period. This information should include both relevant qualitative and quantitative disclosures in a manner that enhances the understanding of how ECL estimates have changed.

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/