178. For the purposes of EL BE and LGD in-default estimation, institutions should calculate the …

For the purposes of EL BE and LGD in-default estimation, institutions should calculate the realised LGDs for defaulted exposures, in accordance with section 6.3.1 with the only difference that this should be done with regard to each of the reference dates specified in accordance with paragraphs 171 to 174, rather than the date of default. In the calculation of the realised LGD at a given reference date institutions should include all fees and interest capitalised before the reference date and they should discount all subsequent cash flows and drawings to the reference date.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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