116. In line with paragraph B5.5.1 of IFRS 9 on the assessment of significant increases in credit …

In line with paragraph B5.5.1 of IFRS 9 on the assessment of significant increases in credit risk since initial recognition on a collective basis, in instances where it is apparent that, within a group of lending exposures, some lending exposures have experienced a significant increase in credit risk, credit institutions should transfer a subset or a proportion of the group of lending exposures to lifetime ECL measurement even though it is not possible to identify this on an individual lending exposure basis (see IFRS 9, Illustrative Example 5).

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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