265. In addition to monitoring credit and financial metrics, institutions should take into account …

In addition to monitoring credit and financial metrics, institutions should take into account information related to qualitative factors that could have a relevant influence on the repayment of a loan. These factors could include information on the quality of management, agreements/disagreements among owners, an owner’s commitment to the borrower, forecast market growth, a company’s pricing power, a cost structure and flexibility of costs, the trend, size and nature of capital expenditure and research and development expenditure, and the allocation between debt holders and servicers within the consolidated group of institutions.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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