95. Lending exposures should not be grouped in such a way as to obscure the identification of …

Lending exposures should not be grouped in such a way as to obscure the identification of significant increases in credit risk on a timely basis (see also Principles 3 and 4 of these guidelines for additional requirements regarding grouping and collective assessments of ECL).

4.3.2 Assessment of significant increases in credit risk

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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