144. In assessing the appropriateness of the level of allowances for lending exposures as an …

In assessing the appropriateness of the level of allowances for lending exposures as an element of a credit institution’s overall capital adequacy, competent authorities should look at their credit risk practices and take into account that the credit institution’s related ECL processes, methodology and underlying assumptions require the exercise of a substantial degree of experienced credit judgement.

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/