37. Where they have the potential to affect the credit institution’s ability to recover amounts …

Where they have the potential to affect the credit institution’s ability to recover amounts due, credit institutions should consider factors relating to the credit institution’s business model and current and forecasted macroeconomic conditions, including but not limited to:

• a. competition and legal and regulatory requirements;
• b. trends in the institution’s overall volume of credit;
• c. the overall credit risk profile of the credit institution’s lending exposures and expectations of changes thereto;
• d. credit concentrations to borrowers or by product type, segment or geographical market;
• e. expectations of collection, write-off and recovery practices;
• f. the quality of the credit institution’s credit risk review system and the degree of oversight by the credit institution’s senior management and management body; and
• g. other factors that may impact ECL including, but not limited to, expectations of changes in unemployment rates, gross domestic product, benchmark interest rates, inflation, liquidity conditions, or technology.

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/