79. Financial and credit risk management disclosures should be made in accordance with the …

Financial and credit risk management disclosures should be made in accordance with the applicable accounting and supervisory frameworks²⁶ . Credit institutions should provide the disclosures needed to fairly depict a credit institutions’s exposure to credit risk, including its ECL estimates, and to provide relevant information on a credit institution’s underwriting practices.

²⁶ In accordance with Part 8 of Regulation (EU) 575/2013, EBA GL/2016/11 on disclosures requirements under Part 8 of Regulation (EU) 573/2013) and EBA GL/2014/14 on materiality, proprietary and confidentiality and on disclosure frequency under Articles 432(1), 432(2) and 433 of Regulation (EU) No 575/2013. 27 See paragraphs 89 and 90 in the next section for further guidance on definition of default.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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  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.