108. Institutions should include in the RDS information on the results of the recovery processes …

Institutions should include in the RDS information on the results of the recovery processes, including recoveries and costs, related to each individual defaulted exposure. To this end institutions should include:

• (a) information on the results of incomplete recovery processes until the reference date for the LGD estimation;
• (b) information on the results of recovery processes at portfolio level, where such aggregation of the information is justified, and in particular in the case of indirect costs and sale of a portfolio of credit obligations.
• (c) information on external or pooled data used in the estimation of LGDs.

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/