169. In accordance with the EBA Guidelines on credit risk management practices and accounting for …

In accordance with the EBA Guidelines on credit risk management practices and accounting for expected credit losses,³⁷ uncollectability should be recognised in the appropriate period through loss allowances or write-offs. When the credit institution has no reasonable expectation of recovering contractual cash flow of the exposure it should lead to a partial or full write-off of the exposure (IFRS 9.B3.2.16.r).

³⁷ Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses (EBA/GL/2017/06).

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/