63. In cases when a credit institution’s individual assessments of exposures do not adequately …

In cases when a credit institution’s individual assessments of exposures do not adequately consider forward-looking information, and in order to allow identification of relationships between forward-looking information and ECL estimates that may not be apparent at the individual level, an institution should group lending exposures with shared credit risk characteristics to estimate the impact of forward-looking information, including macroeconomic factors. Conversely, when credit institutions determine that all reasonable and supportable forward-looking information has been incorporated in the individual assessment of ECL, an additional forward-looking assessment should not be conducted on a collective basis if that could result in double counting.

4.2.5 Principle 5 — ECL model validation

A credit institution should have policies and procedures in place to appropriately validate models used to measure ECL.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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