91. In formulating the estimate of the amount equal to 12-month ECL, credit institutions should …

In formulating the estimate of the amount equal to 12-month ECL, credit institutions should consider reasonable and supportable information, as referred to in the Definitions and in Principle 6 of these guidelines, that affect credit risk, especially forward-looking information, including macroeconomic factors. Credit institutions should exercise experienced credit judgement to consider both qualitative and quantitative information that may affect the credit institution’s assessment of credit risk. IFRS 9 provides that an entity does not need to undertake an exhaustive search for information when measuring an amount equal to 12-month ECL. However, credit institutions should actively incorporate information that may affect the estimate of ECL, and credit institutions should not exclude or ignore relevant information that is reasonably available.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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