135. In the case of exposures that return to non-defaulted status, institutions should calculate …

In the case of exposures that return to non-defaulted status, institutions should calculate economic loss as for all other defaulted exposures with the only difference that an additional recovery cash flow should be added to the calculation as if a payment had been made by the obligor in the amount that was outstanding at the date of the return to non-defaulted status, including any principal, interests and fees (‘artificial cash flow’). This artificial cash flow should be discounted to the moment of default in the same manner as all observed cash flows. Where the exposures meet the criteria of paragraph 101, the realised LGD should be calculated with the reference to the date of the first default event taking into account all cash flows observed from the date of the first default event, including those observed during the period between the first and the second defaulted status, without adding any artificial cash flows.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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