119. ‘Significant’ should also not be judged in terms of the extent of impact on a credit …

‘Significant’ should also not be judged in terms of the extent of impact on a credit institution’s primary financial statements. Identification and disclosure of significant increases in credit risk should be undertaken, even where an increase in credit risk defined in terms of probability of default is unlikely to affect the allowance made — for example, because the exposure is more than fully collateralised — to allow credit institutions to identify and disclose such increases which are likely to be important to users seeking to understand trends in the intrinsic credit risk of a credit institution’s lending exposures.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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