57. In the process of selecting risk drivers and rating criteria, institutions should consider a …

In the process of selecting risk drivers and rating criteria, institutions should consider a broad set of information relevant to the type of exposures covered by the rating system. Potential risk drivers analysed by institutions should include in particular the following:

• (a) obligor characteristics, including sector and geographic location for corporates;
• (b) financial information, including financial statements or income statements;
• (c) trend information, including growing or shrinking sales or profit margin;
• (d) behavioural information, including delinquency and the use of credit facilities.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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