176. For the purposes of taking into account the information on the time in-default and recoveries …

For the purposes of taking into account the information on the time in-default and recoveries realised so far, in accordance with Article 54(2)(b) of the RTS on IRB assessment methodology institutions may take into account this information either directly as risk drivers or indirectly, for instance by setting the reference date for estimation, as referred to in paragraphs 171 to 174.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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