37. Where they have the potential to affect the credit institution’s ability to recover amounts …

Where they have the potential to affect the credit institution’s ability to recover amounts due, credit institutions should consider factors relating to the credit institution’s business model and current and forecasted macroeconomic conditions, including but not limited to:

• a. competition and legal and regulatory requirements;
• b. trends in the institution’s overall volume of credit;
• c. the overall credit risk profile of the credit institution’s lending exposures and expectations of changes thereto;
• d. credit concentrations to borrowers or by product type, segment or geographical market;
• e. expectations of collection, write-off and recovery practices;
• f. the quality of the credit institution’s credit risk review system and the degree of oversight by the credit institution’s senior management and management body; and
• g. other factors that may impact ECL including, but not limited to, expectations of changes in unemployment rates, gross domestic product, benchmark interest rates, inflation, liquidity conditions, or technology.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

• EBA -

  EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.