249. When monitoring credit risk, institutions should have appropriate methodologies and practices …

When monitoring credit risk, institutions should have appropriate methodologies and practices, allowing the aggregation of credit risk exposures in business lines, portfolios, sub-portfolios, products, industries and geographical segments, and support the identification of credit risk concentrations. Institutions should ensure that credit risk data and data infrastructure meet the following requirements:

• a. depth and breadth so that they cover all the significant risk factors — this should allow, inter alia, exposures to be grouped together in terms of shared credit risk characteristics, such as the institutional sector to which the borrower belongs, the purpose of the transaction and the geographical location of the borrower/collateral, so as to enable an aggregate analysis that allows the identification of the entity’s exposure to these significant risk factors;
• b. accuracy, integrity, reliability and timeliness of data;
• c. consistency, being based on common sources of information and uniform definitions of the concepts used for credit risk management and, when possible, accounting;
• d. traceability, so that the source of the information can be identified.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

• EBA -

  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.