101. In order to recognise allowances on a timely basis in line with the IFRS 9 requirements …

In order to recognise allowances on a timely basis in line with the IFRS 9 requirements, credit institutions should:

• a. assemble data and forward projections for the key drivers of credit risk in their lending exposures and portfolios; and
• b. be able to quantify the credit risk in each of their lending exposures or portfolios based on these data and projections.

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/