109. The RDS should contain at least the following information: (a) obligor-related …

The RDS should contain at least the following information:

• (a) obligor-related, transaction-related and institution-related risk characteristics as well as external factors as referred to in paragraph 121 that are potential risk drivers at the relevant reference dates as specified in paragraph 122;
• (b) moment (date) of default;
• (c) all default triggers that have occurred, including both past due events and unlikeliness to pay events, even after the identification of default; in the case of exposures subject to distressed restructuring the amount by which the financial obligation has diminished calculated in accordance with the EBA Guidelines on the definition of default;
• (d) the outstanding amount of the exposure at the moment of default including principal, interest and fees;
• (e) the amounts and timing of the additional drawings after default;
• (f) the amounts and timing of write-offs;
• (g) the values of collaterals associated with the exposure and, where applicable, the type of valuation (such as market value or mortgage lending value as defined in points (74) and (76) of Article 4(1) of Regulation (EU) No 575/2013), date of valuation, a flag of whether the collateral has been sold and the sale price;
• (h) information on any dependence between the risk of the obligor and the risk of the collateral or collateral provider;
• (i) the types, amounts and maturities of unfunded credit protection including the specification and credit quality of the protection provider;
• (j) the amounts, timing and sources of recoveries;
• (k) the amounts, timing and sources of direct costs associated with recovery processes;
• (l) a clear identification of the type of termination of the recovery process;
• (m) where applicable, currency mismatches between two or more of the following elements: the currency unit used by the institution for financial statements, the underlying obligation, any funded or unfunded credit protection and any cash flows from the liquidation of the obligor’s assets;
• (n) amount of realised loss.

1. Forbhreathnú

1.1 Tagairtí

• Airteagal 4 1.

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/