81. Quantitative and qualitative disclosures when taken as a whole should communicate to users the …

Quantitative and qualitative disclosures when taken as a whole should communicate to users the main assumptions/inputs used to develop ECL estimates. Disclosures should highlight policies and definitions that are integral to the estimation of ECL (such as a credit institution’s basis for grouping lending exposures into portfolios with similar credit risk characteristics and its definition of default²⁷ ), factors that cause changes in ECL estimates, and the manner in which senior management’s experienced credit judgement has been incorporated. Disclosure of significant policies should indicate how those policies have been implemented in the specific context of the credit institution.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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