31. Credit institutions should have in place adequate processes and systems to appropriately …

Credit institutions should have in place adequate processes and systems to appropriately identify, measure, evaluate, monitor, report and mitigate the level of credit risk. During the transition to the ECL accounting model, existing processes and systems should be evaluated and, if necessary, modified to collect and analyse relevant information affecting the assessment of credit risk and ECL measurement.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/