138. In the limited instances where past-due information is the best criterion available to a …

In the limited instances where past-due information is the best criterion available to a credit institution to determine when exposures should move to the lifetime ECL category, credit institutions should pay particular attention to their measurement of 12-month ECL allowance to ensure that ECL are appropriately captured in accordance with the measurement objective of IFRS 9. Moreover, credit institutions should take into account that significant reliance on backward-looking information will introduce bias into the implementation of an ECL accounting model and that they should ensure that the objectives of the IFRS 9 impairment requirements (i.e. to reflect ECL that meet the stated measurement objectives and to capture all significant increases in credit risk) are met.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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