62. When credit institutions use individual assessments, the ECL estimate should always incorporate …

When credit institutions use individual assessments, the ECL estimate should always incorporate the expected impact of all reasonable and supportable forward-looking information, including macroeconomic factors, that affect collectability and credit risk. When applying an individual assessment approach, in the same manner as in the case of collective assessment, the credit institution’s documentation should clearly demonstrate how forward-looking information, including macroeconomic factors, has been reflected in the individual assessment.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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