76. Credit risk practices should be reviewed periodically to ensure that relevant data available …

Credit risk practices should be reviewed periodically to ensure that relevant data available throughout a credit institution’s organisation are captured and that systems are updated as the credit institution’s underwriting or business practices change or evolve over time. A feedback loop should be established to ensure that information on estimates of ECL, changes in credit risk and actual losses experienced on lending exposures is shared among credit risk experts, accounting and regulatory reporting staff, and in particular with the loan underwriting staff.

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/