144. In assessing the appropriateness of the level of allowances for lending exposures as an …

In assessing the appropriateness of the level of allowances for lending exposures as an element of a credit institution’s overall capital adequacy, competent authorities should look at their credit risk practices and take into account that the credit institution’s related ECL processes, methodology and underlying assumptions require the exercise of a substantial degree of experienced credit judgement.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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