70. Consideration of forward-looking information should not be avoided on the basis that a credit …

Consideration of forward-looking information should not be avoided on the basis that a credit institution considers the cost of incorporating such forward-looking information to be very high or unnecessary or because there is uncertainty in formulating forward-looking scenarios, unless the additional cost and operational burden to be introduced do not contribute to a high-quality implementation of an ECL accounting framework.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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