76. For the purposes of paragraphs 73 to 75 an obligor has to be included in the denominator and …

For the purposes of paragraphs 73 to 75 an obligor has to be included in the denominator and, where relevant, numerator, also in the case of a migration to a different rating grade, pool or rating model, rating system or approach to calculation of capital requirements within the observation period or where the corresponding credit obligations were sold, written off, repaid or otherwise closed during the observation period. Institutions should analyse whether such migrations or sales of credit obligations bias the default rate and, if so, they should reflect this in an appropriate adjustment and consider an adequate MoC.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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