53. Credit institutions should have in place a robust process to ensure appropriate initial …

Credit institutions should have in place a robust process to ensure appropriate initial grouping of their lending exposures. Subsequently, the grouping of exposures should be re-evaluated and exposures should be re-segmented if relevant new information is received or a credit institution’s changed expectations of credit risk suggest that a permanent adjustment is warranted. If a credit institution is not able to re-segment exposures on a timely basis, a temporary adjustment should be used.

Use of temporary adjustments

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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