113. Institutions should demonstrate that they collect and store in their databases all information …

Institutions should demonstrate that they collect and store in their databases all information required to calculate direct and indirect costs. All material indirect costs should be allocated to the corresponding exposures. This cost allocation process should be based on the same principles and techniques that institutions use in their own cost accounting systems. For the purpose of indirect cost allocation institutions may use methods based on exposure weighted averages, or statistical methods based on a representative sample within the population of defaulted obligors or facilities.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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