51. Lending exposures should be grouped according to shared credit risk characteristics so that …

Lending exposures should be grouped according to shared credit risk characteristics so that changes in the level of credit risk respond to the impact of changing conditions on a common range of credit risk drivers. This includes considering the effect on the group’s credit risk in response to changes in forward-looking information, including macroeconomic factors. The basis of grouping should be reviewed by senior management to ensure that exposures within the group remain homogeneous in terms of their response to credit risk drivers and that the relevant credit risk characteristics and their impact on the level of credit risk for the group have not changed over time.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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